https://www.taxtmi.com/article/detailed?id=16834 RoDTEP eligibility for sugar exports cannot be denied merely because sugar was placed under a restricted export regime, where the exports were permitted under the applicable policy through specific permissions and quota-based authorisations. The restriction under the export policy operated as a regulatory control and not as a total prohibition; accordingly, exports made in compliance with the permission framework could not be treated as ineligible for RoDTEP on the ground that the goods were restricted. Once the export is lawfully undertaken under the regulatory mechanism and all policy conditions are satisfied, denial of benefit is arbitrary. en-us Sat, 04 Jul 2026 08:17:53 +0530 Sat, 04 Jul 2026 08:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16834 RoDTEP eligibility for sugar exports cannot be denied merely because sugar was placed under a restricted export regime, where the exports were permitted under the applicable policy through specific permissions and quota-based authorisations. The restriction under the export policy operated as a regulatory control and not as a total prohibition; accordingly, exports made in compliance with the permission framework could not be treated as ineligible for RoDTEP on the ground that the goods were restricted. Once the export is lawfully undertaken under the regulatory mechanism and all policy conditions are satisfied, denial of benefit is arbitrary. Articles Customs - Import - Export - SEZ Sat, 04 Jul 2026 08:17:53 +0530 https://www.taxtmi.com/article/detailed?id=16834