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2017 (3) TMI 347 - HC - CustomsJurisdiction - denial of the deemed export benefit - the case at hand is similar to the one dealt with by this Court PATEL ENGINEERING LTD. Versus UNION OF INDIA [2015 (2) TMI 173 - BOMBAY HIGH COURT], where it was held that Department having clarified and interpreted its policy for the first time in March 2011, it could not have relied upon such clarification to reopen the concluded cases or review them as attempted. This is a clear case of afterthought - Though the Revenue would submit that it has approached the Hon'ble Supreme Court of India challenging the same, nothing has been pointed out which would indicate that either the Judgment is quashed or set aside or no effect can be given to it in future cases - petition allowed.
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