No retrospective TMA curbs: notifications u/ss3,5 FTDR Act held prospective, incentives allowed for limited period

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....HC held that notifications under Ss. 3 and 5 FTDR Act cannot operate retrospectively and the Central Government lacks statutory authority to confer retrospective effect on the Transport and Marketing Assistance (TMA) Scheme. The notification dated 09.09.2021 was held to be purely prospective and inapplicable to exports made between 01.04.2021 and 08.09.2021. Chilli exporters who effected exports between 09.09.2021 and 24.03.2022 are entitled to claim incentives under the TMA Scheme, subject to fulfilling eligibility criteria, notwithstanding the foreclosure notification dated 25.03.2022. The writ petition was partly allowed, directing respondents to process incentive claims only for exports made during 09.09.2021 to 24.03.2022 and denying any vested right for the earlier period.....