https://www.taxtmi.com/caselaws?id=188029 The Court held that Ext.P11, concerning duty drawback on furnace oil, should only apply from 5-5-2005 onwards, not retroactively. Applications filed before this date could not benefit from Ext.P11. The writ appeal was allowed, the impugned judgment was set aside, and the writ petition was dismissed without costs. The judgment clarified that duty drawback should be considered for exports post-5-5-2005, based on inputs used in production. en-us Wed, 17 Feb 2016 00:00:00 +0530 Wed, 16 Nov 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188029 The Court held that Ext.P11, concerning duty drawback on furnace oil, should only apply from 5-5-2005 onwards, not retroactively. Applications filed before this date could not benefit from Ext.P11. The writ appeal was allowed, the impugned judgment was set aside, and the writ petition was dismissed without costs. The judgment clarified that duty drawback should be considered for exports post-5-5-2005, based on inputs used in production. Case-Laws Customs Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188029