https://www.taxtmi.com/caselaws?id=74168 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. en-us Mon, 06 Feb 1989 00:00:00 +0530 Thu, 24 Jul 2014 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74168 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. Case-Laws Indian Laws Mon, 06 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74168