https://www.taxtmi.com/caselaws?id=797452 Retrospective amendments to the Foreign Trade Policy cannot extinguish Service Exports from India Scheme benefits accrued by exporters for eligible services already rendered and foreign exchange already earned. Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 permits formulation and amendment of the policy but does not authorise retrospective curtailment of accrued scheme entitlements. Notifications introducing Appendix 3X, excluding specified services and imposing a cap for FY 2019-20 operate only from their respective issue dates. Exporters remain entitled to SEIS benefits accrued during the relevant pre-notification period. en-us Thu, 20 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797452 Retrospective amendments to the Foreign Trade Policy cannot extinguish Service Exports from India Scheme benefits accrued by exporters for eligible services already rendered and foreign exchange already earned. Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 permits formulation and amendment of the policy but does not authorise retrospective curtailment of accrued scheme entitlements. Notifications introducing Appendix 3X, excluding specified services and imposing a cap for FY 2019-20 operate only from their respective issue dates. Exporters remain entitled to SEIS benefits accrued during the relevant pre-notification period. Case-Laws Customs Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797452