https://www.taxtmi.com/caselaws?id=446432 Applications for fixation of special rate of value addition under the area-based exemption scheme were held not to be time-barred where they were filed before the Supreme Court validated the amended exemption notifications. Once the Supreme Court restored the operative effect of the amended regime and directed pending refund matters to be decided under it, the right to seek special rate fixation was treated as arising only from that pronouncement. An application made before that date could not be rejected by reference to the earlier, later displaced position. The rejection orders were therefore unsustainable and the appeals succeeded on limitation. en-us Wed, 22 Nov 2023 00:00:00 +0530 Tue, 05 Dec 2023 07:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446432 Applications for fixation of special rate of value addition under the area-based exemption scheme were held not to be time-barred where they were filed before the Supreme Court validated the amended exemption notifications. Once the Supreme Court restored the operative effect of the amended regime and directed pending refund matters to be decided under it, the right to seek special rate fixation was treated as arising only from that pronouncement. An application made before that date could not be rejected by reference to the earlier, later displaced position. The rejection orders were therefore unsustainable and the appeals succeeded on limitation. Case-Laws Central Excise Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446432