https://www.taxtmi.com/highlights?id=46060 Refund claim - benefit of concessional rate of duty - The wording of the Notification gives no clue or indication to the effect that substitution of the entry is to be retrospectively. The amending Notification is dated 02.05.2005 and hence the benefit will be applicable only from that date. en-us Tue, 23 Apr 2019 07:33:35 +0530 Tue, 23 Apr 2019 07:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46060 Refund claim - benefit of concessional rate of duty - The wording of the Notification gives no clue or indication to the effect that substitution of the entry is to be retrospectively. The amending Notification is dated 02.05.2005 and hence the benefit will be applicable only from that date. Highlights Customs Tue, 23 Apr 2019 07:33:35 +0530 https://www.taxtmi.com/highlights?id=46060