https://www.taxtmi.com/caselaws?id=74063 An exemption notification for sugar rebate could not be narrowed by implying a condition that the factory must have been physically in existence throughout each of the preceding three sugar years; the assessee was not disentitled on that ground. An amending excise notification was held to operate prospectively, so the duty rate in force on the date of clearance governed earlier clearances and the amendment could not be applied retrospectively. A limitation objection to recovery of an erroneous rebate remained available and had to be examined under the applicable statutory time rule when the claim was reconsidered. en-us Thu, 05 Jan 1989 00:00:00 +0530 Mon, 06 Jun 2011 15:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74063 An exemption notification for sugar rebate could not be narrowed by implying a condition that the factory must have been physically in existence throughout each of the preceding three sugar years; the assessee was not disentitled on that ground. An amending excise notification was held to operate prospectively, so the duty rate in force on the date of clearance governed earlier clearances and the amendment could not be applied retrospectively. A limitation objection to recovery of an erroneous rebate remained available and had to be examined under the applicable statutory time rule when the claim was reconsidered. Case-Laws Central Excise Thu, 05 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74063