https://www.taxtmi.com/caselaws?id=760387 CESTAT Mumbai held that a notification dated 26.12.2013 amending an earlier duty exemption notification should be given retrospective effect. The amendment specifically inserted a power project belonging to NEEPCO for duty exemption benefits. The tribunal found this amendment to be curative/clarificatory in nature, correcting the inadvertent omission of the specific project from the original notification dated 17.03.2012. Citing SC precedents, CESTAT ruled that clarificatory notifications have retrospective operation when they cure defects or make explicit what was implicit. The appellant's goods imported for the approved power project were entitled to duty exemption benefits, and the department was directed to reassess accordingly. en-us Tue, 20 Aug 2024 00:00:00 +0530 Mon, 21 Oct 2024 08:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760387 CESTAT Mumbai held that a notification dated 26.12.2013 amending an earlier duty exemption notification should be given retrospective effect. The amendment specifically inserted a power project belonging to NEEPCO for duty exemption benefits. The tribunal found this amendment to be curative/clarificatory in nature, correcting the inadvertent omission of the specific project from the original notification dated 17.03.2012. Citing SC precedents, CESTAT ruled that clarificatory notifications have retrospective operation when they cure defects or make explicit what was implicit. The appellant's goods imported for the approved power project were entitled to duty exemption benefits, and the department was directed to reassess accordingly. Case-Laws Customs Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760387