Tax alert: Delhi High Court quashes CBIC Instruction in so far it denied MOOWR benefit to existing license holder in solar power generating industry

15 May 2024
The Delhi High Court has quashed Instruction no. 13/2022, dated 09 July 2022, to the extent it mandates review of existing licenses and in taking follow-up action. It was observed that as per the instruction and provisions of the Customs Act 1962, the intention was to not exclude any specific industry and manufacturing activities from the coverage of Section 65 of Customs Act.

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