https://www.taxtmi.com/caselaws?id=93663 The Tribunal upheld the decision that the Appellant was not entitled to a refund under Notification No. 32/99-C.E. due to a retrospective amendment by the Finance Act, 2003. The Appellant was held liable for unpaid duty with interest, totaling Rs. 2,15,48,160/-. The Tribunal confirmed the validity of the retrospective amendment, denying the exemption and mandating the recovery of duties and interest. The appeal was dismissed, and the stay application was disposed of accordingly. en-us Wed, 24 Sep 2008 00:00:00 +0530 Tue, 15 Nov 2011 10:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93663 The Tribunal upheld the decision that the Appellant was not entitled to a refund under Notification No. 32/99-C.E. due to a retrospective amendment by the Finance Act, 2003. The Appellant was held liable for unpaid duty with interest, totaling Rs. 2,15,48,160/-. The Tribunal confirmed the validity of the retrospective amendment, denying the exemption and mandating the recovery of duties and interest. The appeal was dismissed, and the stay application was disposed of accordingly. Case-Laws Central Excise Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93663