https://www.taxtmi.com/caselaws?id=217932 CENVAT credit of education cess and higher education cess paid by a hundred per cent export-oriented undertaking on excise duty paid under Notification No. 23/2003-C.E. was treated as admissible for the period before the 07.09.2009 amendment to Rule 7(a) of the CENVAT Credit Rules, 2004. The later insertion of an express proviso did not make the earlier Tribunal ruling per incuriam, because a subsequent legislative amendment cannot retrospectively displace the judicial interpretation already applied to the unamended rule. Arguments based on redundancy of statutory language, retrospective operation, and per incuriam were rejected, and the earlier precedent was followed. The Revenue's appeal failed. en-us Mon, 22 Oct 2012 00:00:00 +0530 Tue, 07 May 2013 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217932 CENVAT credit of education cess and higher education cess paid by a hundred per cent export-oriented undertaking on excise duty paid under Notification No. 23/2003-C.E. was treated as admissible for the period before the 07.09.2009 amendment to Rule 7(a) of the CENVAT Credit Rules, 2004. The later insertion of an express proviso did not make the earlier Tribunal ruling per incuriam, because a subsequent legislative amendment cannot retrospectively displace the judicial interpretation already applied to the unamended rule. Arguments based on redundancy of statutory language, retrospective operation, and per incuriam were rejected, and the earlier precedent was followed. The Revenue's appeal failed. Case-Laws Central Excise Mon, 22 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217932