https://www.taxtmi.com/caselaws?id=82929 Exemption notification benefits are governed by the law in force on the date of each clearance, because each clearance is a separate legal event. An amendment enhancing the eligibility limit will operate prospectively unless the notification clearly states otherwise; here, no retrospective intent was expressed. The claimed application of the amended limit to prior clearances was therefore rejected, and refund entitlement was denied. en-us Wed, 22 Sep 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82929 Exemption notification benefits are governed by the law in force on the date of each clearance, because each clearance is a separate legal event. An amendment enhancing the eligibility limit will operate prospectively unless the notification clearly states otherwise; here, no retrospective intent was expressed. The claimed application of the amended limit to prior clearances was therefore rejected, and refund entitlement was denied. Case-Laws Central Excise Wed, 22 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82929