https://www.taxtmi.com/caselaws?id=195899 The Supreme Court ruled in favor of the petitioners, declaring their entitlement to benefits under the December 28, 2012 notification and disregarding the modifications in the September 25, 2013 notification. The Court emphasized the protection of vested rights of exporters and held that altering or closing a scheme after exporters had met the criteria for incentives amounted to impermissible retrospective action. The impugned order disallowing the petitioners' claim was set aside, and the relevant authority was directed to reconsider the matter based on the earlier notification within four weeks. en-us Thu, 07 Apr 2016 00:00:00 +0530 Mon, 13 Nov 2017 21:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195899 The Supreme Court ruled in favor of the petitioners, declaring their entitlement to benefits under the December 28, 2012 notification and disregarding the modifications in the September 25, 2013 notification. The Court emphasized the protection of vested rights of exporters and held that altering or closing a scheme after exporters had met the criteria for incentives amounted to impermissible retrospective action. The impugned order disallowing the petitioners' claim was set aside, and the relevant authority was directed to reconsider the matter based on the earlier notification within four weeks. Case-Laws Customs Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195899