https://www.taxtmi.com/caselaws?id=294301 An employee's entitlement to leave-surrender salary was upheld where an existing Section 12(3) settlement recognised the benefit for the relevant period. The employer had discontinued the facility from February 2011 on financial grounds, but its later circular dated 09.01.2017 was treated as extending the same benefit to employees who could not surrender leave earlier. Financial difficulty could not defeat a benefit already secured under the settlement, particularly where similarly placed employees had received relief. The rejection order was therefore quashed, and the employee was held entitled to encash earned leave for the relevant period, subject to eligibility and payment within the time fixed. en-us Mon, 02 Apr 2018 00:00:00 +0530 Sun, 04 Apr 2021 14:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294301 An employee's entitlement to leave-surrender salary was upheld where an existing Section 12(3) settlement recognised the benefit for the relevant period. The employer had discontinued the facility from February 2011 on financial grounds, but its later circular dated 09.01.2017 was treated as extending the same benefit to employees who could not surrender leave earlier. Financial difficulty could not defeat a benefit already secured under the settlement, particularly where similarly placed employees had received relief. The rejection order was therefore quashed, and the employee was held entitled to encash earned leave for the relevant period, subject to eligibility and payment within the time fixed. Case-Laws Central Excise Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294301