https://www.taxtmi.com/caselaws?id=466589 A retrospective amendment to Notification No. 12/2017-CE treated goods manufactured on or before 30 June 2017 but cleared on or after 1 July 2017 as subject to applicable central, State and GST compensation cess, making GST compensation cess at Rs.400 per tonne payable on removals after 1 July 2017. Revenue accepted the amendment and the appellant conceded payment of compensation cess on post 1 July removals; consequently the demand for Clean Energy Cess on closing coal stock held on 30 June 2017 was set aside and the appellant relieved of that liability. en-us Fri, 04 Oct 2024 00:00:00 +0530 Fri, 13 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466589 A retrospective amendment to Notification No. 12/2017-CE treated goods manufactured on or before 30 June 2017 but cleared on or after 1 July 2017 as subject to applicable central, State and GST compensation cess, making GST compensation cess at Rs.400 per tonne payable on removals after 1 July 2017. Revenue accepted the amendment and the appellant conceded payment of compensation cess on post 1 July removals; consequently the demand for Clean Energy Cess on closing coal stock held on 30 June 2017 was set aside and the appellant relieved of that liability. Case-Laws Central Excise Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466589