https://www.taxtmi.com/caselaws?id=97410 A notification issued under Rule 8(1) of the Central Excise Rules, 1944, was treated as part of the retrospective exemption scheme because it substantively formed part of the post-tariff package intended to preserve the earlier effective duty structure. The scheme applied to notifications issued within the specified period, including the one covering excisable motor vehicles, so excess duty paid could be refunded where the claim was within time. The refund was available subject to the statutory bar of unjust enrichment. The earlier view excluding the notification from the retrospective exemption framework was stated to be incorrect. en-us Wed, 23 Apr 1997 00:00:00 +0530 Mon, 16 Jan 2012 15:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97410 A notification issued under Rule 8(1) of the Central Excise Rules, 1944, was treated as part of the retrospective exemption scheme because it substantively formed part of the post-tariff package intended to preserve the earlier effective duty structure. The scheme applied to notifications issued within the specified period, including the one covering excisable motor vehicles, so excess duty paid could be refunded where the claim was within time. The refund was available subject to the statutory bar of unjust enrichment. The earlier view excluding the notification from the retrospective exemption framework was stated to be incorrect. Case-Laws Central Excise Wed, 23 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97410