https://www.taxtmi.com/caselaws?id=772822 Bombay HC allowed petitioner's writ petition challenging rejection of Cash Compensatory Scheme (CCS) refund application. Revenue authorities rejected claim arguing 'Castor Oil First Special Grade' differed from 'Castor Oil Medicinal' after introduction of TLC test. Court held that since export contracts were executed before June 1989 cutoff date, subsequent scheme changes couldn't deny benefits. Circular dated 31 March 1989 granting 5% FOB rate applied for 1989-1992 period. HC directed respondents to pay Rs. 4,33,75,866 within 8 weeks, failing which 6% annual interest would apply from 1.9.2025. en-us Thu, 12 Jun 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772822 Bombay HC allowed petitioner's writ petition challenging rejection of Cash Compensatory Scheme (CCS) refund application. Revenue authorities rejected claim arguing 'Castor Oil First Special Grade' differed from 'Castor Oil Medicinal' after introduction of TLC test. Court held that since export contracts were executed before June 1989 cutoff date, subsequent scheme changes couldn't deny benefits. Circular dated 31 March 1989 granting 5% FOB rate applied for 1989-1992 period. HC directed respondents to pay Rs. 4,33,75,866 within 8 weeks, failing which 6% annual interest would apply from 1.9.2025. Case-Laws Customs Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772822