https://www.taxtmi.com/caselaws?id=783298 HC held that notifications issued under Ss. 3 and 5 of the FTDR Act cannot operate retrospectively, reiterating the SC ruling in Kanak Exports. The notification dated 09.09.2021 under the TMA Scheme was held to be prospective only and could not be applied to exports between 01.04.2021 and 08.09.2021. Consequently, no vested right or accrued benefit existed for chilli exports during that earlier period. However, chilli exporters who effected exports between 09.09.2021 and 24.03.2022 are entitled to incentives under the 09.09.2021 notification, subject to eligibility. The foreclosure notification dated 25.03.2022 was held inapplicable to such claims, and the writ petition was partly allowed. en-us Wed, 10 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783298 HC held that notifications issued under Ss. 3 and 5 of the FTDR Act cannot operate retrospectively, reiterating the SC ruling in Kanak Exports. The notification dated 09.09.2021 under the TMA Scheme was held to be prospective only and could not be applied to exports between 01.04.2021 and 08.09.2021. Consequently, no vested right or accrued benefit existed for chilli exports during that earlier period. However, chilli exporters who effected exports between 09.09.2021 and 24.03.2022 are entitled to incentives under the 09.09.2021 notification, subject to eligibility. The foreclosure notification dated 25.03.2022 was held inapplicable to such claims, and the writ petition was partly allowed. Case-Laws Customs Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783298