https://www.taxtmi.com/caselaws?id=797452 Notifications revising Service Exports from India Scheme eligibility and reward rates for financial year 2019-20 operate prospectively from their respective issue dates. Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 permits formulation and amendment of the Foreign Trade Policy but does not authorise retrospective scheme changes that extinguish vested or accrued benefits. Service exporters that rendered eligible services and earned foreign exchange under the prevailing framework acquired entitlement before Appendix 3X, exclusion of Appendix 3E services, and the cap were introduced. Retrospective denial of those accrued benefits is quashed, and eligible pre-notification claims must be processed. en-us Thu, 20 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 17:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797452 Notifications revising Service Exports from India Scheme eligibility and reward rates for financial year 2019-20 operate prospectively from their respective issue dates. Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 permits formulation and amendment of the Foreign Trade Policy but does not authorise retrospective scheme changes that extinguish vested or accrued benefits. Service exporters that rendered eligible services and earned foreign exchange under the prevailing framework acquired entitlement before Appendix 3X, exclusion of Appendix 3E services, and the cap were introduced. Retrospective denial of those accrued benefits is quashed, and eligible pre-notification claims must be processed. Case-Laws Customs Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797452