https://www.taxtmi.com/caselaws?id=354430 The Tribunal allowed the appeals, setting aside the impugned orders and holding that the appellants were eligible for exemption under Notification No. 67/1995 for the disputed period. The Tribunal determined that the retrospective application of the amendment, treating SEZ clearances as exports, entitled the appellants to the exemption. The demand was deemed unsustainable, and the appellants were granted consequential reliefs. en-us Fri, 19 Jan 2018 00:00:00 +0530 Tue, 13 Mar 2018 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354430 The Tribunal allowed the appeals, setting aside the impugned orders and holding that the appellants were eligible for exemption under Notification No. 67/1995 for the disputed period. The Tribunal determined that the retrospective application of the amendment, treating SEZ clearances as exports, entitled the appellants to the exemption. The demand was deemed unsustainable, and the appellants were granted consequential reliefs. Case-Laws Central Excise Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354430