As per case facts, Petitioners were government officers who retired between 2006 and 2008. They sought financial upgradation under the Modified Assured Career Progression (MACP) Scheme with effect from 01.01.2006, ... arguing it was an integral part of the revised pay structure. The Central Administrative Tribunal dismissed their application, stating the MACP Scheme was applicable only from 01.09.2008. Their Special Leave Petition to the Supreme Court challenging this dismissal was also rejected, leading them to approach the High Court. The question arose whether the MACP Scheme should be implemented retrospectively from 01.01.2006 as part of the pay structure, or prospectively from 01.09.2008 as an incentive scheme. Finally, the Supreme Court, in various judgments, clarified that the MACP Scheme is an incentive scheme and not part of the pay structure, and was consciously made operative from 01.09.2008. Therefore, no employee has an enforceable right to claim MACP benefits prior to 01.09.2008.