https://www.taxtmi.com/caselaws?id=175698 Policy notifications governing export incentives apply prospectively unless they expressly provide otherwise, and they do not alter the terms of concluded contracts. Because the contract had been accepted before the 6 December 1975 notification, the earlier public notice of 8 December 1969 continued to govern, making the relevant date the final conclusion of the contract rather than the tender submission date. The later notification of 5 November 1979 was also expressly prospective and could not reopen completed transactions or confer retrospective cash assistance or replenishment benefits. On that basis, the petitioner was not entitled to claim those benefits from the date of tender submission. en-us Wed, 05 Dec 2001 00:00:00 +0530 Thu, 03 Dec 2015 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175698 Policy notifications governing export incentives apply prospectively unless they expressly provide otherwise, and they do not alter the terms of concluded contracts. Because the contract had been accepted before the 6 December 1975 notification, the earlier public notice of 8 December 1969 continued to govern, making the relevant date the final conclusion of the contract rather than the tender submission date. The later notification of 5 November 1979 was also expressly prospective and could not reopen completed transactions or confer retrospective cash assistance or replenishment benefits. On that basis, the petitioner was not entitled to claim those benefits from the date of tender submission. Case-Laws Customs Wed, 05 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175698