2006 (5) TMI 480

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....ppellant. Shri S.S. Bhagat, DR, for the Respondent. ORDER Heard. 2. The issue involved is refund of duties paid under protest for the period November, 1999 to November 2000, which has been denied by the lower authorities on the grounds : (i)      BOPP film was not a plain film, since it was BOPP film; (ii)    procedures of 1996 Rules f....

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....on would indicate that the explanation has been introduced to clarify the scope of the coverage of the exemption thereunder as was originally envisaged and would thus be retrospective in its application. 4. In this view of the matter, we would find force in the argument made before us that the subject films were always entitled to the benefit of notification and more so when we find that t....