https://www.taxtmi.com/caselaws?id=205823 The court found the notifications issued by the respondent-State withdrawing exemptions granted under earlier notifications to be arbitrary and contrary to the doctrine of promissory estoppel. The court quashed the impugned notifications but allowed the Revenue to deny duty exemptions based on material facts and cogent reasons in appropriate cases after due process of law. The writ petitions were allowed, and the petitioners/assessees were entitled to seek refunds as per the law, with no costs awarded. en-us Mon, 15 Nov 2010 00:00:00 +0530 Mon, 06 May 2013 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205823 The court found the notifications issued by the respondent-State withdrawing exemptions granted under earlier notifications to be arbitrary and contrary to the doctrine of promissory estoppel. The court quashed the impugned notifications but allowed the Revenue to deny duty exemptions based on material facts and cogent reasons in appropriate cases after due process of law. The writ petitions were allowed, and the petitioners/assessees were entitled to seek refunds as per the law, with no costs awarded. Case-Laws Central Excise Mon, 15 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205823