https://www.taxtmi.com/caselaws?id=402006 The Tribunal set aside the impugned order, allowing the appeal on both merits and limitation, granting consequential relief to the Appellant. It emphasized the strict interpretation of exemption notifications, ruling that the demand for Countervailing Duty (CVD) was unsustainable as it exceeded the notice's scope. Furthermore, the Tribunal determined that the extended period of limitation could not be invoked, rendering the entire demand time-barred. The judgment reinforced that a circular cannot restrict an exemption notification's scope and highlighted the non-retrospective application of extended limitation periods, thereby favoring the Appellant's position. en-us Wed, 18 Nov 2020 00:00:00 +0530 Thu, 07 Nov 2024 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402006 The Tribunal set aside the impugned order, allowing the appeal on both merits and limitation, granting consequential relief to the Appellant. It emphasized the strict interpretation of exemption notifications, ruling that the demand for Countervailing Duty (CVD) was unsustainable as it exceeded the notice's scope. Furthermore, the Tribunal determined that the extended period of limitation could not be invoked, rendering the entire demand time-barred. The judgment reinforced that a circular cannot restrict an exemption notification's scope and highlighted the non-retrospective application of extended limitation periods, thereby favoring the Appellant's position. Case-Laws Customs Wed, 18 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402006