https://www.taxtmi.com/caselaws?id=52236 A later exemption notification granting relief from CVD and SAD was treated as prospective because the earlier notification clearly granted only basic customs duty relief and contained no ambiguity. The later instrument was issued to remove an anomalous situation and supersede the earlier one, but a subsequent notification that confers a fresh substantive benefit does not, by itself, show that the earlier notification carried an implied entitlement. Retrospective effect arises only where the earlier provision is unclear or defective and the later text merely clarifies what was always intended. On that basis, exemption from CVD and SAD was not available retrospectively under the earlier notification and the duty demand was sustained. en-us Thu, 29 May 2003 00:00:00 +0530 Mon, 04 Oct 2010 13:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52236 A later exemption notification granting relief from CVD and SAD was treated as prospective because the earlier notification clearly granted only basic customs duty relief and contained no ambiguity. The later instrument was issued to remove an anomalous situation and supersede the earlier one, but a subsequent notification that confers a fresh substantive benefit does not, by itself, show that the earlier notification carried an implied entitlement. Retrospective effect arises only where the earlier provision is unclear or defective and the later text merely clarifies what was always intended. On that basis, exemption from CVD and SAD was not available retrospectively under the earlier notification and the duty demand was sustained. Case-Laws Central Excise Thu, 29 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52236