https://www.taxtmi.com/caselaws?id=166097 The Tribunal rejected the appellant's claim for retrospective application of Notification No. 69/79, stating it did not have retrospective effect. However, the Tribunal accepted the argument that the imported woollen rags were not excisable goods and thus not subject to countervailing duty. The appeal was allowed, and authorities were directed to refund the countervailing duty charged on the goods within sixty days. en-us Sun, 27 Mar 1983 00:00:00 +0530 Mon, 25 Aug 2014 16:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166097 The Tribunal rejected the appellant's claim for retrospective application of Notification No. 69/79, stating it did not have retrospective effect. However, the Tribunal accepted the argument that the imported woollen rags were not excisable goods and thus not subject to countervailing duty. The appeal was allowed, and authorities were directed to refund the countervailing duty charged on the goods within sixty days. Case-Laws Central Excise Sun, 27 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166097