https://www.taxtmi.com/caselaws?id=123025 For eligibility under Notification No. 8/2003-C.E., the aggregate value of clearances for the succeeding financial year had to be computed under the notification as amended by Notification No. 30/2003-C.E. from 01.04.2003. Clause 3A required inclusion of the value of all excisable goods cleared for home consumption in the preceding year, including exempted goods cleared under other notifications. The amendment governed the computation prospectively and did not operate retrospectively. Earlier departmental clarification and RAC minutes could not override the amended notification's plain text. On that basis, exempted goods cleared in the preceding year were includible and the refund claim stood rejected. en-us Wed, 07 Jan 2009 00:00:00 +0530 Wed, 29 Aug 2012 16:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123025 For eligibility under Notification No. 8/2003-C.E., the aggregate value of clearances for the succeeding financial year had to be computed under the notification as amended by Notification No. 30/2003-C.E. from 01.04.2003. Clause 3A required inclusion of the value of all excisable goods cleared for home consumption in the preceding year, including exempted goods cleared under other notifications. The amendment governed the computation prospectively and did not operate retrospectively. Earlier departmental clarification and RAC minutes could not override the amended notification's plain text. On that basis, exempted goods cleared in the preceding year were includible and the refund claim stood rejected. Case-Laws Central Excise Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123025