https://www.taxtmi.com/caselaws?id=330628 Retrospective withdrawal of the supplier's area-based exemption for cigarettes meant the exported goods were to be treated as duty-paid for rebate purposes under Rule 12(1)(a) read with Notification No. 41/94-CE (NT). The later restriction on rebate introduced by Notification No. 37/2007-CE (NT) operated prospectively and could not govern exports made before that date. On that basis, denial of rebate on the ground that no duty had been paid was unsustainable, and the rebate claim was to be granted with interest. en-us Tue, 26 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330628 Retrospective withdrawal of the supplier's area-based exemption for cigarettes meant the exported goods were to be treated as duty-paid for rebate purposes under Rule 12(1)(a) read with Notification No. 41/94-CE (NT). The later restriction on rebate introduced by Notification No. 37/2007-CE (NT) operated prospectively and could not govern exports made before that date. On that basis, denial of rebate on the ground that no duty had been paid was unsustainable, and the rebate claim was to be granted with interest. Case-Laws Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330628