https://www.taxtmi.com/caselaws?id=105050 An amending exemption notification issued under Rule 8(1) to align duty rates with the new tariff structure was treated as within the Central Duties of Excise (Retrospective Exemption) Act, 1986, which validated exemption notifications issued after 1 March 1986 and preserved the intended pre-existing duty structure. The Act also authorised refund of duties collected where the covered notifications were in force at all material times, but only subject to statutory exclusions, including cases where credit had been taken under Rule 56A or Rule 57A or where goods had been exported under claim for rebate. The assessee succeeded on the applicability of the retrospective exemption scheme, and the refund claim remained subject to examination under those conditions and exclusions. en-us Thu, 08 May 1997 00:00:00 +0530 Fri, 02 Mar 2012 12:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105050 An amending exemption notification issued under Rule 8(1) to align duty rates with the new tariff structure was treated as within the Central Duties of Excise (Retrospective Exemption) Act, 1986, which validated exemption notifications issued after 1 March 1986 and preserved the intended pre-existing duty structure. The Act also authorised refund of duties collected where the covered notifications were in force at all material times, but only subject to statutory exclusions, including cases where credit had been taken under Rule 56A or Rule 57A or where goods had been exported under claim for rebate. The assessee succeeded on the applicability of the retrospective exemption scheme, and the refund claim remained subject to examination under those conditions and exclusions. Case-Laws Central Excise Thu, 08 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105050