No Revival of Balance Duty Credit After 7 Years, Calcutta HC Dismisses ₹66.37 Lakh Claim Under Incremental Exports Incentivisation Scheme

The Calcutta High Court dismissed a taxpayer’s claim for revival of balance duty credit after seven years under the Incremental Exports Incentivisation Scheme. The court held that statutory timelines are strict and claims beyond the prescribed period cannot be entertained. The decision clarifies that administrative discretion cannot override legislated timelines and reinforces the importance of timely compliance. This judgment provides certainty to taxpayers and authorities, ensuring that procedural rules governing export incentives are adhered to consistently.