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CBEC Circular on 1% AIR Duty Drawback for Merchant Exporters Retrospective from 2008: SC
Case Law Details
- Case Name
- Suraj Impex (India) Pvt. Ltd. Vs Union of India & Ors. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Suraj Impex (India) Pvt. Ltd. Vs Union of India & Ors. (Supreme Court of India)
Appellant, M/s Suraj Impex (India) Pvt. Ltd., primarily engaged in the operations of export of Soyabean Meal, hence entitled to claim duty drawbacks at All-Industry Rate (AIR) introduced by earlier notifications. The sole determination as to whether the Circular No. 35/2010-Cus. Dt. 17.09.2010 for the purposes of claim of custom duty drawbacks for merchant exporters, have retrospective or prospective effect. In the present case, if the Circular is held to be clarificatory, curative and declaratory in nature, it...
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