https://www.taxtmi.com/caselaws?id=73332 A retrospective exemption notification was treated as supporting refund relief despite a limitation objection under excise refund rules. The commentary notes that the revenue argued the refund claim was time-barred and that the notification did not expressly authorise refund of duty already paid, but the Tribunal considered that rigid reliance on technical limitation would defeat the intended benefit of the retrospective exemption. It also recognised the matter as one falling within its discretionary appellate power. The appeal was not admitted, and the order granting refund relief was left undisturbed. en-us Sun, 30 Oct 1983 00:00:00 +0530 Tue, 31 May 2011 11:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73332 A retrospective exemption notification was treated as supporting refund relief despite a limitation objection under excise refund rules. The commentary notes that the revenue argued the refund claim was time-barred and that the notification did not expressly authorise refund of duty already paid, but the Tribunal considered that rigid reliance on technical limitation would defeat the intended benefit of the retrospective exemption. It also recognised the matter as one falling within its discretionary appellate power. The appeal was not admitted, and the order granting refund relief was left undisturbed. Case-Laws Central Excise Sun, 30 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73332