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2014 (8) TMI 652 - AT - CustomsDenial of refund claim - Notification No.64/2008-Cus. came on 9.5.2008 - Retrospective effect or prospective effect - Held that:- Law is well settled in the case of CCE Vs. Sunwin Technosolution Pvt. Ltd. - [2010 (9) TMI 71 - SUPREME COURT OF INDIA] that benefit granted by notification shall not be retrospective. The goods went out of the customs purview prior to the date of notification shall, not enjoy benefit of above notification - Decided against assessee.
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