In Brief
Shell Exports challenged the denial of Duty Entitlement Pass Book (DEPB) benefits for supplies made from the Domestic Tariff Area to Special Economic Zone units after the notification dated 05.06.2002 but before the procedural circular dated 01.04.2003. The High Court held the benefit available only from the circular date. The Supreme Court allowed the appeal, holding that the statutory notification of 05.06.2002 conferred substantive rights from its date of issue. A subsequent administrative circular could prescribe procedures but could not restrict the benefit's effective date. Exporters were entitled to DEPB benefits from 05.06.2002, subject to procedural compliance.
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