https://www.taxtmi.com/caselaws?id=53598 An unchallenged remand finding that the assessee's case was factually distinguishable from Adani's case attained finality and could not later be contradicted. The amendment to Notification No. 104/95-Cus. by Notification No. 24/97-Cus. was held not to operate retrospectively for exports made between August 1996 and March 1997, so declaration of unit price was not mandatory under the unamended notification for that period. Because the assessee's original claim for DEPB credit at the lower rate had not been examined on merits, the matter was remitted for fresh consideration of that claim after hearing the assessee. en-us Thu, 25 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 12:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53598 An unchallenged remand finding that the assessee's case was factually distinguishable from Adani's case attained finality and could not later be contradicted. The amendment to Notification No. 104/95-Cus. by Notification No. 24/97-Cus. was held not to operate retrospectively for exports made between August 1996 and March 1997, so declaration of unit price was not mandatory under the unamended notification for that period. Because the assessee's original claim for DEPB credit at the lower rate had not been examined on merits, the matter was remitted for fresh consideration of that claim after hearing the assessee. Case-Laws Customs Thu, 25 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53598