https://www.taxtmi.com/caselaws?id=122903 A subsequent DGFT restriction introduced in 1995 could not be applied to DTA clearances made under permission granted in 1992, because later conditions cannot operate retrospectively on transactions already covered by prior approval. A second show cause notice and separate demand for the very same clearances were also impermissible where those transactions had already been covered by an earlier notice and demand. The commentary states that the later restriction did not govern the earlier clearances and that the duplicate demand could not survive once the same subject matter had already been adjudicated. en-us Tue, 09 Oct 2007 00:00:00 +0530 Mon, 09 Jun 2025 11:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122903 A subsequent DGFT restriction introduced in 1995 could not be applied to DTA clearances made under permission granted in 1992, because later conditions cannot operate retrospectively on transactions already covered by prior approval. A second show cause notice and separate demand for the very same clearances were also impermissible where those transactions had already been covered by an earlier notice and demand. The commentary states that the later restriction did not govern the earlier clearances and that the duplicate demand could not survive once the same subject matter had already been adjudicated. Case-Laws Central Excise Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122903