https://www.taxtmi.com/caselaws?id=795373 A clarificatory departmental circular on the 1% AIR customs duty drawback is described as operating retrospectively because it explains an existing benefit rather than creating a new fiscal entitlement. Merchant exporters who availed CENVAT credit therefore remained eligible for the drawback, and contrary recovery action was treated as unsustainable. The notes further state that, where entitlement is established through writ proceedings, interest on the refunded drawback may be granted as consequential restitution, calculated from filing of the writ petition until actual payment. en-us Tue, 14 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795373 A clarificatory departmental circular on the 1% AIR customs duty drawback is described as operating retrospectively because it explains an existing benefit rather than creating a new fiscal entitlement. Merchant exporters who availed CENVAT credit therefore remained eligible for the drawback, and contrary recovery action was treated as unsustainable. The notes further state that, where entitlement is established through writ proceedings, interest on the refunded drawback may be granted as consequential restitution, calculated from filing of the writ petition until actual payment. Case-Laws GST Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795373