https://www.taxtmi.com/caselaws?id=758156 Where entitlement to domestic tariff area clearances for a hundred per cent export oriented unit depended on the Foreign Trade Policy, the Letter of Permission and the Development Commissioner's approval, revenue authorities could not construe the policy expression in isolation and substitute their own interpretation without first seeking clarification from the competent authority. The Tribunal found that the adjudicating authority had not adequately referred the matter to the authority that granted the approval. The impugned order was set aside and the matter remanded for fresh decision after appropriate reference, without finally determining the substantive entitlement. en-us Thu, 05 Sep 2024 00:00:00 +0530 Sat, 07 Sep 2024 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758156 Where entitlement to domestic tariff area clearances for a hundred per cent export oriented unit depended on the Foreign Trade Policy, the Letter of Permission and the Development Commissioner's approval, revenue authorities could not construe the policy expression in isolation and substitute their own interpretation without first seeking clarification from the competent authority. The Tribunal found that the adjudicating authority had not adequately referred the matter to the authority that granted the approval. The impugned order was set aside and the matter remanded for fresh decision after appropriate reference, without finally determining the substantive entitlement. Case-Laws Central Excise Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758156