Introduction Foreign trade notifications routinely straddle the line between policy flexibility and legal certainty. Exporters plan shipments, price contracts and calculate margins around the incentive schemes announced by the Directorate General of Foreign Trade (DGFT), and any retrospective tinkering with those schemes whether to grant a benefit or to take one away has an outsized…
Introduction The Hon’ble Delhi High Court, in the matter of M/s Kanika Exports and Anr. v. Union of India (W.P.(C) 12512/2021 and W.P.(C) 17538/2022), decided on 18th April 2026, addressed a critical issue in the context of the Goods and Services Tax (“GST”) regime about the limitation period for claiming refund. The issue before the…
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