https://www.taxtmi.com/caselaws?id=80683 A beneficial exemption notification does not operate retrospectively merely because it is advantageous to taxpayers. Subordinate legislation can apply to past clearances only if the enabling statute authorises retrospective operation by express words or necessary implication. On that reasoning, Notification No. 130/83-C.E. was treated as prospective only, so it did not cover sugar clearances made before its issue and the refund claim for earlier clearances was not sustainable. en-us Thu, 28 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 15:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80683 A beneficial exemption notification does not operate retrospectively merely because it is advantageous to taxpayers. Subordinate legislation can apply to past clearances only if the enabling statute authorises retrospective operation by express words or necessary implication. On that reasoning, Notification No. 130/83-C.E. was treated as prospective only, so it did not cover sugar clearances made before its issue and the refund claim for earlier clearances was not sustainable. Case-Laws Central Excise Thu, 28 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80683