https://www.taxtmi.com/caselaws?id=790223 Exports of white refined sugar made under specific permission within the revised export policy were treated as eligible for RoDTEP, because the restriction on sugar exports was not absolute and operated through a permission and quota mechanism. The court read the export policy and implementing notifications together and held that the ineligibility clause was meant for goods that are truly prohibited or otherwise ineligible, not for exports lawfully permitted under the prescribed regime. It also noted that the same controversy had already been resolved by the Gujarat High Court, with the related special leave petitions having been dismissed. Denial of the rebate was therefore unjustified. en-us Mon, 20 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790223 Exports of white refined sugar made under specific permission within the revised export policy were treated as eligible for RoDTEP, because the restriction on sugar exports was not absolute and operated through a permission and quota mechanism. The court read the export policy and implementing notifications together and held that the ineligibility clause was meant for goods that are truly prohibited or otherwise ineligible, not for exports lawfully permitted under the prescribed regime. It also noted that the same controversy had already been resolved by the Gujarat High Court, with the related special leave petitions having been dismissed. Denial of the rebate was therefore unjustified. Case-Laws Customs Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790223