https://www.taxtmi.com/caselaws?id=388997 A delegated fiscal notification restricting refund of accumulated input tax credit of compensation cess was held to operate prospectively because it created a new disability and no clear retrospective intent was shown. Accrued refund rights earned before 30.09.2019 could not be taken away by implication, so the notification could not deny refund of credit already crystallized. The writ petition, though styled as a public interest litigation, was found to concern individual refund disputes rather than genuine public interest, and PIL jurisdiction was treated as inappropriate for such a tax challenge. en-us Mon, 18 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388997 A delegated fiscal notification restricting refund of accumulated input tax credit of compensation cess was held to operate prospectively because it created a new disability and no clear retrospective intent was shown. Accrued refund rights earned before 30.09.2019 could not be taken away by implication, so the notification could not deny refund of credit already crystallized. The writ petition, though styled as a public interest litigation, was found to concern individual refund disputes rather than genuine public interest, and PIL jurisdiction was treated as inappropriate for such a tax challenge. Case-Laws GST Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388997