M/S Suraj Impex (India) Pvt. Ltd. v. Union of India
The Supreme Court addressed whether a customs circular clarifying duty drawback eligibility should apply retrospectively, favoring uniform benefit application for exporters.
Case Details
- Case Name: M/S Suraj Impex (India) Pvt. Ltd. v. Union of India
- Citation: 2025 INSC 755. (Supreme Court of India)
- Decision Date: 22-05-2025
- List of Acts: Customs Tariff Act, 1975; Central Excise Rules, 2002; Customs Circular No. 35/2010-Cus.; Customs Notification No. 81/2006; Customs Notification No. 68/2007; Customs Notification No. 103/2008; Customs Notification No. 84/2010; General Principles of Law