https://www.taxtmi.com/caselaws?id=47340 Where a later-approved classification placed the goods within a tariff entry covered by a retrospective exemption, duty collected for that period was without authority of law and the refund claim was maintainable. The HC held that the retrospective exemption operated for the relevant period to the extent permitted by law, entitling the assessee to refund of the duty collected. However, the actual refund could not be ordered directly by the Court; it had to be quantified and processed by the competent authority under the amended refund provision in accordance with the statutory scheme. en-us Wed, 27 Sep 1995 00:00:00 +0530 Wed, 28 Jul 2010 12:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47340 Where a later-approved classification placed the goods within a tariff entry covered by a retrospective exemption, duty collected for that period was without authority of law and the refund claim was maintainable. The HC held that the retrospective exemption operated for the relevant period to the extent permitted by law, entitling the assessee to refund of the duty collected. However, the actual refund could not be ordered directly by the Court; it had to be quantified and processed by the competent authority under the amended refund provision in accordance with the statutory scheme. Case-Laws Central Excise Wed, 27 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47340