https://www.taxtmi.com/caselaws?id=465204 Special Additional Duty was not recoverable on clearances from a warehouse into the domestic tariff area where the exemption notification applied and the record showed VAT payment through a Chartered Accountant's certificate, with no contrary evidence. A subordinate circular could not add a fresh condition to restrict the exemption already granted, and a measure creating additional tax liability was substantive rather than merely clarificatory. It therefore could not operate retrospectively unless the statute expressly so provided. The exemption remained available to the assessee and the SAD demand was unsustainable. en-us Mon, 22 Jul 2024 00:00:00 +0530 Wed, 10 Dec 2025 15:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465204 Special Additional Duty was not recoverable on clearances from a warehouse into the domestic tariff area where the exemption notification applied and the record showed VAT payment through a Chartered Accountant's certificate, with no contrary evidence. A subordinate circular could not add a fresh condition to restrict the exemption already granted, and a measure creating additional tax liability was substantive rather than merely clarificatory. It therefore could not operate retrospectively unless the statute expressly so provided. The exemption remained available to the assessee and the SAD demand was unsustainable. Case-Laws Customs Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465204