https://www.taxtmi.com/caselaws?id=442733 A dispute concerning a 100% EOU's DTA clearances under the Foreign Trade Policy turned on whether entitlement should be computed on a monthly basis and whether a duty demand based on differences between ER-2 returns and the APR required closer examination. The record showed that the assessee's explanation on the appropriate periodicity for entitlement and on the reconciliation of clearance values had not been properly considered. The impugned order was therefore set aside and the matter was remanded for fresh adjudication of both the entitlement computation and the valuation discrepancy. en-us Wed, 06 Sep 2023 00:00:00 +0530 Sat, 09 Sep 2023 09:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442733 A dispute concerning a 100% EOU's DTA clearances under the Foreign Trade Policy turned on whether entitlement should be computed on a monthly basis and whether a duty demand based on differences between ER-2 returns and the APR required closer examination. The record showed that the assessee's explanation on the appropriate periodicity for entitlement and on the reconciliation of clearance values had not been properly considered. The impugned order was therefore set aside and the matter was remanded for fresh adjudication of both the entitlement computation and the valuation discrepancy. Case-Laws Central Excise Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442733