https://www.taxtmi.com/caselaws?id=332231 The High Court set aside the tribunal's order directing the adjudicating authority to sanction the respondent's refund claim, stating that the authority exceeded the scope of the remand by revisiting eligibility. The court ruled that subsequent notifications were not clarificatory and did not have retrospective effect, rejecting the argument for relating them back to the base notification date. The High Court allowed the appeal, overturning the tribunal's decision and disposing of the pending application. en-us Tue, 30 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332231 The High Court set aside the tribunal's order directing the adjudicating authority to sanction the respondent's refund claim, stating that the authority exceeded the scope of the remand by revisiting eligibility. The court ruled that subsequent notifications were not clarificatory and did not have retrospective effect, rejecting the argument for relating them back to the base notification date. The High Court allowed the appeal, overturning the tribunal's decision and disposing of the pending application. Case-Laws Service Tax Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332231