Change in Test Does Not Alter Product Identity: HC Directs CCS Benefit to Exporter

Sanjay Kumar Agarwal Vs Union of India (Bombay High Court)

The Bombay High Court, in the case of Sanjay Kumar Agarwal Vs. Union of India, has ruled that the denial of Cash Compensatory Scheme (CCS) benefits to exporters of castor oil was unjustified, despite a change in the technical test used to classify the product. The petitioner, Sanjay Kumar Agarwal, challenged an order from October 29, 1993, which rejected his application for a refund under the CCS for the period of July 3, 1989, to May 7, 1991. The primary reason for denial was the assertion that “Cas

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