https://www.taxtmi.com/caselaws?id=4049 The tribunal allowed the appeals, setting aside the orders of the Commissioner (Appeals). It held that refund claims filed after the amendment should be processed under the amended rules, regardless of whether they pertained to exports made before the amendment. The tribunal emphasized that the amendment introduced by Notification No. 4/2006 was substantive and not merely clarificatory, thereby not warranting retrospective application. en-us Fri, 18 Jan 2008 00:00:00 +0530 Sat, 17 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4049 The tribunal allowed the appeals, setting aside the orders of the Commissioner (Appeals). It held that refund claims filed after the amendment should be processed under the amended rules, regardless of whether they pertained to exports made before the amendment. The tribunal emphasized that the amendment introduced by Notification No. 4/2006 was substantive and not merely clarificatory, thereby not warranting retrospective application. Case-Laws Service Tax Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4049