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        Case ID :
        Customs

        HC allows petition challenging CCS refund rejection. The court...

        Exporters Win: Pre-1989 Contracts Entitled to Cash Compensatory Support Despite Technical Scheme Changes

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC allows petition challenging CCS refund rejection. The court held that exports made under contracts prior to June 1989 should not be impacted by subsequent scheme modifications. The respondents were found unjustified in denying Cash Compensatory Support Scheme benefits for castor oil exports based on a new technical test. The court directed respondents to pay cash assistance of Rs. 4,33,75,866/- within 8 weeks, with 6% interest if payment is delayed. The decision emphasized contractual execution date over export date and rejected technical distinctions between castor oil grades that would disadvantage the exporter.
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