M/S Suraj Impex (India) Pvt Ltd vs Union Of India

The Supreme Court examined whether the High Court's decision to treat the Customs Circular No. 35/2010-Cus. as prospective in nature was correct, in the context of duty drawback claims under AIR for export of Soyabean Meal. The Court analyzed the applicability of circulars and the rights of exporters to claim duty drawbacks, emphasizing the importance of the legal interpretation of notifications and circulars. The Court upheld the High Court's view that the circular was prospective, affirming the procedural correctness of the decision. The judgment clarifies the legal stance on the retrospective or prospective application of customs circulars in export duty drawback claims.