Case of Suraj Impex (India) Pvt Ltd vs Union of India, SC Judgement Dated 22nd May 2025. The apex court held that CBEC Circular No. 35/2010 dated 17th September 2010, should be given retrospective effect from the year 2008. Consequently, the appellant merchant exporter was entitled to the benefit of 1% All Industry Rate (AIR) Duty Drawback on its export of Soyabean Meal from the year 2008.