https://www.taxtmi.com/caselaws?id=95952 Retrospective excise exemption under the Central Duties of Excise (Retrospective Exemption) Act, 1986 was treated as covering a later notification that restored the earlier exemption position for motor vehicle parts used as original equipment in tractor manufacture. On that basis, the refund claim was held sustainable on merits and the earlier contrary view was not accepted. The refund relief, however, remained subject to examination under the doctrine of unjust enrichment, so monetary restitution could not be granted without that separate verification. en-us Thu, 22 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 12:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95952 Retrospective excise exemption under the Central Duties of Excise (Retrospective Exemption) Act, 1986 was treated as covering a later notification that restored the earlier exemption position for motor vehicle parts used as original equipment in tractor manufacture. On that basis, the refund claim was held sustainable on merits and the earlier contrary view was not accepted. The refund relief, however, remained subject to examination under the doctrine of unjust enrichment, so monetary restitution could not be granted without that separate verification. Case-Laws Central Excise Thu, 22 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95952