https://www.taxtmi.com/caselaws?id=258016 The Gujarat High Court held that Notification No. 37/2007-C.E. (N.T.), barring rebate claims for goods under area-based exemptions, was prospective. The court upheld the respondent's right to claim rebates for exports made before the notification's effective date. The government reviewed the case and affirmed the decision allowing the rebate claims, rejecting the department's arguments based on circulars and amendments. The revision application by the department was dismissed for lack of merit, and the Order-in-Appeal was upheld. en-us Fri, 14 Jun 2013 00:00:00 +0530 Sat, 28 Mar 2015 07:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258016 The Gujarat High Court held that Notification No. 37/2007-C.E. (N.T.), barring rebate claims for goods under area-based exemptions, was prospective. The court upheld the respondent's right to claim rebates for exports made before the notification's effective date. The government reviewed the case and affirmed the decision allowing the rebate claims, rejecting the department's arguments based on circulars and amendments. The revision application by the department was dismissed for lack of merit, and the Order-in-Appeal was upheld. Case-Laws Central Excise Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258016