https://www.taxtmi.com/caselaws?id=172296 An amendment inserting an explanation into the exemption notification was treated as clarificatory and retrospective, so the imported BOPP film remained covered by the original exemption from the outset. On that construction, eligibility to the notification was recognised for the assessee. The refund claim was not finally decided on merits, because the lower authorities had rejected it on additional grounds; the matter was therefore remanded for fresh examination of the refund applications and quantification, with an opportunity of hearing to the importer. en-us Mon, 29 May 2006 00:00:00 +0530 Tue, 18 Aug 2015 17:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172296 An amendment inserting an explanation into the exemption notification was treated as clarificatory and retrospective, so the imported BOPP film remained covered by the original exemption from the outset. On that construction, eligibility to the notification was recognised for the assessee. The refund claim was not finally decided on merits, because the lower authorities had rejected it on additional grounds; the matter was therefore remanded for fresh examination of the refund applications and quantification, with an opportunity of hearing to the importer. Case-Laws Customs Mon, 29 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172296