https://www.taxtmi.com/circulars?id=7251 The amendment to rule 9A(5) is to be applied retrospectively; the relevant date for computing recoverable duty is the date of issuance of the show cause notice or demand, and duty must be calculated at the rate prevailing on that date rather than at any subsequently reduced or nil rate. en-us Tue, 12 Aug 1986 00:00:00 +0530 Thu, 09 Jul 2009 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7251 The amendment to rule 9A(5) is to be applied retrospectively; the relevant date for computing recoverable duty is the date of issuance of the show cause notice or demand, and duty must be calculated at the rate prevailing on that date rather than at any subsequently reduced or nil rate. Circulars Central Excise Tue, 12 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7251