https://www.taxtmi.com/caselaws?id=83473 Exemption entitlement is determined by the law in force on the date of clearance, so duty payable on goods is assessed at the rate prevailing on that date. An amending exemption notification did not contain any express retrospective clause, and nothing in its language showed an intention to relate the benefit back to an earlier period. The amended exemption therefore operated only prospectively from 27-4-1989, and the assessee was not entitled to exemption or refund for clearances made before that date. The denial of refund for the pre-amendment period was upheld. en-us Mon, 31 Jan 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83473 Exemption entitlement is determined by the law in force on the date of clearance, so duty payable on goods is assessed at the rate prevailing on that date. An amending exemption notification did not contain any express retrospective clause, and nothing in its language showed an intention to relate the benefit back to an earlier period. The amended exemption therefore operated only prospectively from 27-4-1989, and the assessee was not entitled to exemption or refund for clearances made before that date. The denial of refund for the pre-amendment period was upheld. Case-Laws Central Excise Mon, 31 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83473