https://www.taxtmi.com/caselaws?id=271615 The Government upheld the lower authorities' decision that the amended Rule 16A(5) of the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995, did not apply retrospectively to exports made in 2008. The applicant's arguments regarding the retrospective effect of beneficial amendments and compliance with procedural and substantive laws were dismissed. The Government affirmed the recovery of the drawback amount with interest, rejecting the Revision Application for lacking merit. en-us Thu, 30 Jul 2015 00:00:00 +0530 Thu, 11 Feb 2016 01:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271615 The Government upheld the lower authorities' decision that the amended Rule 16A(5) of the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995, did not apply retrospectively to exports made in 2008. The applicant's arguments regarding the retrospective effect of beneficial amendments and compliance with procedural and substantive laws were dismissed. The Government affirmed the recovery of the drawback amount with interest, rejecting the Revision Application for lacking merit. Case-Laws Customs Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271615