https://www.taxtmi.com/caselaws?id=89290 An amending exemption notification enhancing the eligibility threshold operates prospectively from its date of issue unless the statute expressly permits retrospectivity. Duty paid on clearances made before the notification's commencement remains lawfully payable, and the amendment cannot be applied to reopen that liability or justify a refund for the earlier period. The assessee was entitled to exemption only from 27-4-1989, not for clearances made between 1-4-1989 and 26-4-1989, so the refund claim failed and the result favoured Revenue. en-us Thu, 25 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89290 An amending exemption notification enhancing the eligibility threshold operates prospectively from its date of issue unless the statute expressly permits retrospectivity. Duty paid on clearances made before the notification's commencement remains lawfully payable, and the amendment cannot be applied to reopen that liability or justify a refund for the earlier period. The assessee was entitled to exemption only from 27-4-1989, not for clearances made between 1-4-1989 and 26-4-1989, so the refund claim failed and the result favoured Revenue. Case-Laws Central Excise Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89290