https://www.taxtmi.com/caselaws?id=254518 A fiscal notification takes effect from the date of issue unless it expressly specifies a different effective date, so a notification dated 13/06/2008 was treated as operative from 00:00 hours on that day. On that basis, where the Let Export Order was also issued on 13/06/2008, the refund position followed the rate and exemption regime then prevailing. The text also notes that Revenue cannot resist refund on a fresh ground not used in the impugned rejection, particularly where similar refund claims have already been sanctioned on the same issue. The result recorded in the source is that the refund orders were sustained. en-us Fri, 10 Oct 2014 00:00:00 +0530 Thu, 30 Jul 2015 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254518 A fiscal notification takes effect from the date of issue unless it expressly specifies a different effective date, so a notification dated 13/06/2008 was treated as operative from 00:00 hours on that day. On that basis, where the Let Export Order was also issued on 13/06/2008, the refund position followed the rate and exemption regime then prevailing. The text also notes that Revenue cannot resist refund on a fresh ground not used in the impugned rejection, particularly where similar refund claims have already been sanctioned on the same issue. The result recorded in the source is that the refund orders were sustained. Case-Laws Customs Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254518