https://www.taxtmi.com/caselaws?id=332099 The SC dismissed the appeal regarding refund of SAD on goods imported from Nepal. The court held that Notification No. 124/2000, which amended earlier Notification No. 37/96 to include SAD exemption, granted a new specific exemption rather than a clarificatory amendment. The exemption from SAD was not part of the original protocol and could not be given retrospective effect. The court distinguished the case from Ralson India Limited, finding the notification was a deliberate decision rather than a delayed ministerial act. The appeal was decided against the appellant. en-us Wed, 24 Aug 2016 00:00:00 +0530 Fri, 18 Apr 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332099 The SC dismissed the appeal regarding refund of SAD on goods imported from Nepal. The court held that Notification No. 124/2000, which amended earlier Notification No. 37/96 to include SAD exemption, granted a new specific exemption rather than a clarificatory amendment. The exemption from SAD was not part of the original protocol and could not be given retrospective effect. The court distinguished the case from Ralson India Limited, finding the notification was a deliberate decision rather than a delayed ministerial act. The appeal was decided against the appellant. Case-Laws Customs Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332099