https://www.taxtmi.com/caselaws?id=363291 Refund under the North East area-based exemption notification had to be computed for January to March 2003 under the amendment then in force, namely Notification No. 61/2002-CE, which limited refund by reference to duty paid after Cenvat credit on inputs used for the cleared goods. The later restrictions introduced by Notification No. 65/2003-CE on 06.08.2003 did not apply retrospectively to that period, and the department's monthly credit adjustment approach was not justified. Contemporaneous circulars and departmental instructions supported the same construction, so the refund as allowed by the appellate authority remained correct. en-us Fri, 04 May 2018 00:00:00 +0530 Wed, 11 Jul 2018 07:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363291 Refund under the North East area-based exemption notification had to be computed for January to March 2003 under the amendment then in force, namely Notification No. 61/2002-CE, which limited refund by reference to duty paid after Cenvat credit on inputs used for the cleared goods. The later restrictions introduced by Notification No. 65/2003-CE on 06.08.2003 did not apply retrospectively to that period, and the department's monthly credit adjustment approach was not justified. Contemporaneous circulars and departmental instructions supported the same construction, so the refund as allowed by the appellate authority remained correct. Case-Laws Central Excise Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363291