https://www.taxtmi.com/caselaws?id=51614 A 100% export-oriented unit's DTA sales, once authorised by the Development Commissioner under the Export-Import Policy 1997-2002, could not be re-examined by the Revenue by excluding deemed exports from the entitlement calculation. The Tribunal held that, where clearance was approved in value terms under the applicable policy and exemption procedure, Central Excise authorities could not substitute their own assessment for the competent authority's authorization. Revenue could therefore not restrict the admissible value of DTA clearances or raise duty demand on the footing that only actual physical exports were relevant. en-us Thu, 12 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51614 A 100% export-oriented unit's DTA sales, once authorised by the Development Commissioner under the Export-Import Policy 1997-2002, could not be re-examined by the Revenue by excluding deemed exports from the entitlement calculation. The Tribunal held that, where clearance was approved in value terms under the applicable policy and exemption procedure, Central Excise authorities could not substitute their own assessment for the competent authority's authorization. Revenue could therefore not restrict the admissible value of DTA clearances or raise duty demand on the footing that only actual physical exports were relevant. Case-Laws Central Excise Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51614