Union Of India vs M/S. B.T. Patil And Sons Belgaum ...

The Supreme Court upheld the decision of the Karnataka High Court affirming the grant of duty drawback benefits under the 'deemed export' scheme as per the Exim Policy, 1992-1997, despite earlier rejections by the Director General of Foreign Trade (DGFT). The Court emphasized that the benefits should be available for civil construction works funded by multilateral agencies, as clarified in subsequent circulars issued by the DGFT. The ruling reinforced the principle that administrative decisions must align with policy interpretations that support the intent of the Exim Policy.