https://www.taxtmi.com/caselaws?id=340695 The tribunal dismissed the Revenue's appeal regarding the non-payment of duty on Pan Masala exports made in July and August 2008. It held that the exports were authorized and not disputed, with no evidence of duty evasion or diversion to the domestic market. The retrospective application of Rule 14 A in 2009 was deemed invalid as it did not clarify existing legal principles. The tribunal upheld the Original Authority's decision and concluded that duty was not applicable to the exports in question. en-us Wed, 15 Feb 2017 00:00:00 +0530 Thu, 24 Aug 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340695 The tribunal dismissed the Revenue's appeal regarding the non-payment of duty on Pan Masala exports made in July and August 2008. It held that the exports were authorized and not disputed, with no evidence of duty evasion or diversion to the domestic market. The retrospective application of Rule 14 A in 2009 was deemed invalid as it did not clarify existing legal principles. The tribunal upheld the Original Authority's decision and concluded that duty was not applicable to the exports in question. Case-Laws Central Excise Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340695