Cash assistance under export scheme depends on the notified time limit; contract registration alone does not secure eligibility.

Eligibility for cash assistance under the export scheme turned on compliance with the scheme's operative time limit. Exports made after the specified cut-off date were not eligible, even where the underlying contracts had been registered, because registration did not create an independent right to assistance beyond the notified period. Later amendments retained the same fixed-period approach to eligibility. Cash assistance was therefore not admissible for the disputed post-period exports, and the claim was disallowed.

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Issues: Whether cash assistance was admissible on exports made after the period specified in the relevant export scheme despite registration of the underlying contracts.

Analysis: The scheme of 4 February 1970 expressly provided that cash assistance could be announced only up to a specified date and that exports effected after that date would not be eligible even if the contract had been registered. The later amendments continued the same approach by prescribing fixed operative periods for eligibility. Registration of the contract, therefore, did not by itself confer an indefeasible right to cash assistance for exports made outside the notified period.

Conclusion: Cash assistance was not admissible for exports made after the prescribed period, and the claim was rightly disallowed.

Final Conclusion: The appeal failed, and the denial of cash assistance for the disputed exports was upheld.

Ratio Decidendi: Eligibility under a government cash assistance scheme depends on compliance with the operative time limit fixed by the scheme, and registration of the export contract alone does not entitle the exporter to assistance for exports made beyond that period.

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