https://www.taxtmi.com/caselaws?id=156980 A retrospective tax order may be confined to prospective operation where no vested right to retrospective refund is shown. The text explains that the later government order validly removed an earlier retrospective effect because the retrospective feature had been criticised and no enforceable basis existed for compelling refund consequences. It also states that filing refund applications, without actual refund or a substantive change of position, does not amount to acting upon the earlier order so as to block amendment. Promissory estoppel was held inapplicable because no clear representation acted on to the claimant's detriment was established. en-us Wed, 12 Feb 1992 00:00:00 +0530 Thu, 26 Sep 2013 18:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156980 A retrospective tax order may be confined to prospective operation where no vested right to retrospective refund is shown. The text explains that the later government order validly removed an earlier retrospective effect because the retrospective feature had been criticised and no enforceable basis existed for compelling refund consequences. It also states that filing refund applications, without actual refund or a substantive change of position, does not amount to acting upon the earlier order so as to block amendment. Promissory estoppel was held inapplicable because no clear representation acted on to the claimant's detriment was established. Case-Laws VAT and Sales Tax Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156980