https://www.taxtmi.com/caselaws?id=116018 The Tribunal upheld the Commissioner of Customs' decision regarding the interpretation of the amending notification, ruling that it was not clarificatory and did not have retrospective effect. The appellants' claim for exemption under the old notification was rejected due to lack of challenge to the original assessment order. The Tribunal emphasized the need to challenge assessment orders for refund claims and dismissed the appeal, affirming the legality of the Commissioner's order. en-us Fri, 06 May 2005 00:00:00 +0530 Wed, 06 Jun 2012 15:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116018 The Tribunal upheld the Commissioner of Customs' decision regarding the interpretation of the amending notification, ruling that it was not clarificatory and did not have retrospective effect. The appellants' claim for exemption under the old notification was rejected due to lack of challenge to the original assessment order. The Tribunal emphasized the need to challenge assessment orders for refund claims and dismissed the appeal, affirming the legality of the Commissioner's order. Case-Laws Customs Fri, 06 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116018