Clarificatory exemption amendment kept imported BOPP film covered, and refund claims were remanded for fresh consideration.

An amendment inserting an explanation into the exemption notification was treated as clarificatory and retrospective, so the imported BOPP film remained covered by the original exemption from the outset. On that construction, eligibility to the notification was recognised for the assessee. The refund claim was not finally decided on merits, because the lower authorities had rejected it on additional grounds; the matter was therefore remanded for fresh examination of the refund applications and quantification, with an opportunity of hearing to the importer.

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Issues: Whether the amendment introducing an explanation to the exemption notification was clarificatory and retrospective so as to keep the imported goods within the notification, and whether the refund claim should be reconsidered afresh.

Analysis: The amendment to the notification was treated as clarifying the scope of the original exemption rather than creating a new benefit. On that construction, the imported BOPP film was held to have been entitled to the notification from the outset. Since the lower authorities had rejected refund on additional grounds, the matter was sent back for fresh examination of the refund applications and quantification, with an opportunity of hearing to the importer.

Conclusion: The assessee was held eligible to the exemption notification, and the refund matter was remanded to the original authority for fresh decision.

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