https://www.taxtmi.com/caselaws?id=203649 The court dismissed the writ petition seeking refund/input tax credit on additional custom duty imposed under Notification No.19/2006-CUS dated 1.3.2006. The court held that the circular dated 14.9.2007, clarifying the notification, was prospective in nature, focusing on exemption rather than imposition of taxes. Without explicit language indicating retrospectivity, the notification was deemed effective from the date of issuance. The judgment emphasized the importance of clear language in notifications and distinguished between imposition and exemption in tax matters, ultimately ruling against the petitioner. en-us Tue, 22 Mar 2011 00:00:00 +0530 Fri, 10 Jun 2011 22:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203649 The court dismissed the writ petition seeking refund/input tax credit on additional custom duty imposed under Notification No.19/2006-CUS dated 1.3.2006. The court held that the circular dated 14.9.2007, clarifying the notification, was prospective in nature, focusing on exemption rather than imposition of taxes. Without explicit language indicating retrospectivity, the notification was deemed effective from the date of issuance. The judgment emphasized the importance of clear language in notifications and distinguished between imposition and exemption in tax matters, ultimately ruling against the petitioner. Case-Laws Customs Tue, 22 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203649