Amended Rule 57E applies to refund claims filed after amendment, even if duty was paid earlier.

The amended Rule 57E applied to a refund claim made after the amendment, even though the additional duty on inputs had been paid earlier. The decisive factor was the law in force when the benefit was claimed, not only the date of payment of duty. Since the refund application was filed after the 15-4-1987 amendment came into force, the amended rule was available to the claimant. The earlier view that the amendment could not be applied was rejected, and the claim succeeded on that basis.

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Issues: Whether the amended Rule 57E could be invoked for a refund claim made after the amendment, even though the additional duty on inputs had been paid before the amendment.

Analysis: The inputs had been received earlier under gate passes showing nil duty, but the supplier later paid duty and the refund claim under Rule 57E was filed only in December 1987, after the amendment dated 15-4-1987 had come into force. The relevant consideration was the law prevailing when the claim for benefit was made, not merely the date when the additional duty was paid. On that footing, the amended Rule 57E was available to the appellants, and the earlier view that the amendment could not be applied was unsustainable.

Conclusion: The amended Rule 57E was applicable to the claim and the appellants succeeded on that issue.

Ratio Decidendi: A claim for relief under a procedural or beneficial fiscal provision is governed by the law in force when the claim is made, unless the statute provides otherwise.

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