https://www.taxtmi.com/caselaws?id=788633 A policy relaxation request affecting deemed export benefits and Terminal Excise Duty refund under the Foreign Trade Policy must be decided by a reasoned order. The Delhi HC noted that the Policy Relaxation Committee rejected the request without explaining why hardship was not established, even though the claim had earlier been declined on the ground that the Import Export Code did not exist at the relevant time. Because a refusal affecting substantive fiscal entitlement cannot rest on an unreasoned determination, the rejection was held unsustainable and the matter was remanded for fresh consideration in accordance with law. en-us Tue, 17 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788633 A policy relaxation request affecting deemed export benefits and Terminal Excise Duty refund under the Foreign Trade Policy must be decided by a reasoned order. The Delhi HC noted that the Policy Relaxation Committee rejected the request without explaining why hardship was not established, even though the claim had earlier been declined on the ground that the Import Export Code did not exist at the relevant time. Because a refusal affecting substantive fiscal entitlement cannot rest on an unreasoned determination, the rejection was held unsustainable and the matter was remanded for fresh consideration in accordance with law. Case-Laws Customs Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788633