https://www.taxtmi.com/caselaws?id=246942 The court interpreted a corrigendum notification related to the export of goods by a company manufacturing Polyester film. The dispute centered on the retroactive effect of the corrigendum on an earlier notification. The court held that the corrigendum should have a retroactive application to rectify errors, allowing the writ petition, quashing revisional and appellate orders, and restoring rebate orders to the petitioner by the Assistant Commissioner. The judgment underscored interpreting corrigendum notifications in line with their corrective purpose and ensuring retroactive application to rectify errors effectively. en-us Fri, 11 Apr 2014 00:00:00 +0530 Fri, 14 Nov 2014 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246942 The court interpreted a corrigendum notification related to the export of goods by a company manufacturing Polyester film. The dispute centered on the retroactive effect of the corrigendum on an earlier notification. The court held that the corrigendum should have a retroactive application to rectify errors, allowing the writ petition, quashing revisional and appellate orders, and restoring rebate orders to the petitioner by the Assistant Commissioner. The judgment underscored interpreting corrigendum notifications in line with their corrective purpose and ensuring retroactive application to rectify errors effectively. Case-Laws Central Excise Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246942