Supreme Court Clarifies Retrospective Applicability of Duty Drawback Circular: Justice Satish Chandra Sharma Holds Circular No. 35/2010-Cus. as Clarificatory, Not Prospective 6 min read Supreme Court Supreme Court Clarifies Retrospective Applicability of Duty Drawback Circular: Justice Satish Chandra Sharma Holds Circular No. 35/2010-Cus. as Clarificatory, Not Prospective Legal Maestros May 23, 2025 The Supreme Court held that Circular No. 35/2010-Cus. is clarificatory, applying retrospectively to Goods and Services Tax... Read More Read more about Supreme Court Clarifies Retrospective Applicability of Duty Drawback Circular: Justice Satish Chandra Sharma Holds Circular No. 35/2010-Cus. as Clarificatory, Not Prospective