https://www.taxtmi.com/caselaws?id=81712 Notifications issued under Rule 8(1) of the Central Excise Rules, 1944 that preserve the effective incidence of duty after tariff changes are covered by the Central Duties of Excise (Retrospective Exemption) Act, 1986. The Tribunal treated the set-off notifications as input duty relief measures intended to maintain pre-28-2-1986 duty levels, and held that they operated retrospectively from 1-3-1986. On that basis, the corresponding refund claim was admissible with consequential relief. en-us Fri, 10 Apr 1992 00:00:00 +0530 Tue, 28 Jun 2011 13:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81712 Notifications issued under Rule 8(1) of the Central Excise Rules, 1944 that preserve the effective incidence of duty after tariff changes are covered by the Central Duties of Excise (Retrospective Exemption) Act, 1986. The Tribunal treated the set-off notifications as input duty relief measures intended to maintain pre-28-2-1986 duty levels, and held that they operated retrospectively from 1-3-1986. On that basis, the corresponding refund claim was admissible with consequential relief. Case-Laws Central Excise Fri, 10 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81712