https://www.taxtmi.com/caselaws?id=372653 The court set aside the orders in review under Section 35 EE of the Central Excise Act, 1944, which challenged the alleged erroneous refund of rebate of taxes on duty paid export goods. The court clarified that the introduction of Rule 11(3) was not retrospective and would only affect assessees opting for exemption after a specified date. As a result, the writ petitions were allowed, and connected miscellaneous petitions were closed without costs. en-us Thu, 01 Nov 2018 00:00:00 +0530 Thu, 27 Dec 2018 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372653 The court set aside the orders in review under Section 35 EE of the Central Excise Act, 1944, which challenged the alleged erroneous refund of rebate of taxes on duty paid export goods. The court clarified that the introduction of Rule 11(3) was not retrospective and would only affect assessees opting for exemption after a specified date. As a result, the writ petitions were allowed, and connected miscellaneous petitions were closed without costs. Case-Laws Central Excise Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372653