https://www.taxtmi.com/caselaws?id=166887 The Tribunal held that the ad hoc exemption should apply retrospectively to the consignment and ordered the refund of any excess duty recovered within three months. The Tribunal emphasized the validity of the exemption, rejecting the Appellate Collector's time-bar and claim shift arguments. The decision was based on the exemption's specific application to the consignment, despite its retroactive nature, and the Tribunal's stance that the exemption was a valid executive order. en-us Mon, 20 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 12:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166887 The Tribunal held that the ad hoc exemption should apply retrospectively to the consignment and ordered the refund of any excess duty recovered within three months. The Tribunal emphasized the validity of the exemption, rejecting the Appellate Collector's time-bar and claim shift arguments. The decision was based on the exemption's specific application to the consignment, despite its retroactive nature, and the Tribunal's stance that the exemption was a valid executive order. Case-Laws Customs Mon, 20 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166887