https://www.taxtmi.com/caselaws?id=54751 A Board circular clarifying the treatment of scored-out M.R.P. was treated as a clarification of the existing legal position, not an amendment in law. On that basis, its effect was not limited to future cases, and the lower appellate authority was found wrong to confine it to prospective operation only. The clarification was applied to the assessee, who was held entitled to its benefit. en-us Mon, 08 Aug 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54751 A Board circular clarifying the treatment of scored-out M.R.P. was treated as a clarification of the existing legal position, not an amendment in law. On that basis, its effect was not limited to future cases, and the lower appellate authority was found wrong to confine it to prospective operation only. The clarification was applied to the assessee, who was held entitled to its benefit. Case-Laws Central Excise Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54751