https://www.taxtmi.com/caselaws?id=425168 An amended export incentive scheme was construed as replacing the earlier eligibility condition requiring the exporter to be a status holder as on 31.03.2003. On that reading, the deleted cut-off could not be read back into the scheme, and the amendment had to be given meaningful effect. As the exporter had met the stipulated 2003-04 turnover and was recognised by the Department as a Star Export House from 01.04.2003, the amended conditions were satisfied. The rejection of the Duty Free Credit Entitlement benefit was therefore set aside and the benefit directed to be extended. en-us Tue, 05 Jul 2022 00:00:00 +0530 Mon, 06 Feb 2023 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425168 An amended export incentive scheme was construed as replacing the earlier eligibility condition requiring the exporter to be a status holder as on 31.03.2003. On that reading, the deleted cut-off could not be read back into the scheme, and the amendment had to be given meaningful effect. As the exporter had met the stipulated 2003-04 turnover and was recognised by the Department as a Star Export House from 01.04.2003, the amended conditions were satisfied. The rejection of the Duty Free Credit Entitlement benefit was therefore set aside and the benefit directed to be extended. Case-Laws Customs Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425168