https://www.taxtmi.com/caselaws?id=459443 An amendment to an exemption or concessional notification operates prospectively unless expressly made retrospective, so it cannot be used to deny benefits for imports assessed before the amendment date. For pre-17.07.2015 imports, entitlement to Notification No. 30/2004-C.E. had already been accepted on the governing precedent and on the Tribunal's own earlier decision on similar facts, and no material was shown to displace those findings. The later Notification No. 34/2015-C.E. therefore did not affect the disputed imports, and the revenue challenge failed on merits. en-us Wed, 15 Feb 2017 00:00:00 +0530 Fri, 13 Dec 2024 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459443 An amendment to an exemption or concessional notification operates prospectively unless expressly made retrospective, so it cannot be used to deny benefits for imports assessed before the amendment date. For pre-17.07.2015 imports, entitlement to Notification No. 30/2004-C.E. had already been accepted on the governing precedent and on the Tribunal's own earlier decision on similar facts, and no material was shown to displace those findings. The later Notification No. 34/2015-C.E. therefore did not affect the disputed imports, and the revenue challenge failed on merits. Case-Laws Customs Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459443