https://www.taxtmi.com/caselaws?id=373148 Retrospective validation under Section 82 of the Finance Act, 2005 was treated as curing the earlier absence of express authority to recover 8% of the value of exempted clearances, so the appellant could not claim refund of amounts paid on that basis. The fact that the payments were made under protest did not override the statutory amendment or invalidate the recovery mechanism for the relevant period, and the refund rejection was sustained. en-us Thu, 03 Jan 2019 00:00:00 +0530 Tue, 08 Jan 2019 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373148 Retrospective validation under Section 82 of the Finance Act, 2005 was treated as curing the earlier absence of express authority to recover 8% of the value of exempted clearances, so the appellant could not claim refund of amounts paid on that basis. The fact that the payments were made under protest did not override the statutory amendment or invalidate the recovery mechanism for the relevant period, and the refund rejection was sustained. Case-Laws Central Excise Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373148