https://www.taxtmi.com/caselaws?id=175866 A rebate claimed by a unit enjoying area-based exemption in Kutch could not be denied for the relevant period merely because a later circular treated the duty as refundable under the exemption scheme or because a subsequent amendment introduced a rebate bar. The text states that the circular had the effect of overriding the rebate notification, but the later restriction was not expressed to operate retrospectively, and the Finance Act, 2008 amendment did not lawfully extinguish an accrued vested right for the period in question. The rebate claim was therefore upheld for the relevant period, and retrospective denial was treated as impermissible. en-us Fri, 23 Jul 2010 00:00:00 +0530 Mon, 07 Dec 2015 17:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175866 A rebate claimed by a unit enjoying area-based exemption in Kutch could not be denied for the relevant period merely because a later circular treated the duty as refundable under the exemption scheme or because a subsequent amendment introduced a rebate bar. The text states that the circular had the effect of overriding the rebate notification, but the later restriction was not expressed to operate retrospectively, and the Finance Act, 2008 amendment did not lawfully extinguish an accrued vested right for the period in question. The rebate claim was therefore upheld for the relevant period, and retrospective denial was treated as impermissible. Case-Laws Indian Laws Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175866