HC: New procedure prescribed for postal-export inapplicable retrospectively, quashes refund-denial

Delhi HC observes that Circular No. 14/2018-Customs dated June 04, 2018 [procedure for e-commerce export through Foreign Post Office (FPO)] is neither clarificatory nor it determines the eligibility of allowing ITC on exports and in any event new procedure cannot be made applicable from a retrospective date; Considers affidavit filed by Revenue pursuant to Court's direction stating that 'the said circular is not intended to be a clarification, much less determination, of the ...