https://www.taxtmi.com/caselaws?id=89696 Retrospective refund was unavailable for flat bed textile printing screens cleared between 31-3-1986 and 31-10-1989 because the later exemption notification of 1-11-1989 did not operate backward. Duty remained chargeable after the 1986 tariff change unless an exemption applied, and the retrospective benefit under Section 11C was extended only for the specific period covered by Notification No. 39/90. The exemption for printing frames used in another factory of the same manufacturer took effect only from 1-11-1989, so refund was admissible only from that date onward. en-us Mon, 25 Jan 1999 00:00:00 +0530 Thu, 29 Sep 2011 11:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89696 Retrospective refund was unavailable for flat bed textile printing screens cleared between 31-3-1986 and 31-10-1989 because the later exemption notification of 1-11-1989 did not operate backward. Duty remained chargeable after the 1986 tariff change unless an exemption applied, and the retrospective benefit under Section 11C was extended only for the specific period covered by Notification No. 39/90. The exemption for printing frames used in another factory of the same manufacturer took effect only from 1-11-1989, so refund was admissible only from that date onward. Case-Laws Central Excise Mon, 25 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89696