In Brief
Shell Exports (Kandla) challenged the denial of Duty Entitlement Pass Book (DEPB) benefits for supplies made from Domestic Tariff Area to Special Economic Zone units. The government contended the benefit only commenced when an implementing circular was issued on 01.04.2003, though the amending Notification was dated 05.06.2002. The Supreme Court held that a statutory notification amends policy from its date of issue; an administrative circular prescribing procedure cannot postpone the benefit's commencement. The Court allowed the appeal, entitling the exporter to DEPB benefit from 05.06.2002, subject to procedural compliance.
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