https://www.taxtmi.com/caselaws?id=90807 Rule 57E of the Central Excise Rules, 1944 was treated as clarificatory because it merely made explicit the procedure for credit where duty on inputs was paid after clearance, a situation already implicit in the scheme. On that basis, the amendment dated 15 April 1987 was regarded as having retrospective effect despite the absence of an express retrospective clause. The department's request for reference to the High Court failed because the point raised did not give rise to a referable question of law. en-us Mon, 02 Nov 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90807 Rule 57E of the Central Excise Rules, 1944 was treated as clarificatory because it merely made explicit the procedure for credit where duty on inputs was paid after clearance, a situation already implicit in the scheme. On that basis, the amendment dated 15 April 1987 was regarded as having retrospective effect despite the absence of an express retrospective clause. The department's request for reference to the High Court failed because the point raised did not give rise to a referable question of law. Case-Laws Central Excise Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90807