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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.
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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