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2012 (9) TMI 707 - HC - Central ExciseRefund of education cess - export - rebate of duty - amendment is prospective or retrospective – notification no. 40/2001, 90/2004 and 28/2004 - Held that:- The custom authorities are not right in rejecting the claim of refund of education cess, by treating the explanatory notification to be prospective. - The explanatory notification being part of original notification therefore has to apply from the date of original notification and does not operate with prospective effect, as it does not give any substantive right independently. The Notification dated 6-9-2004 had included the definition of Excise Duty only in consonance with the meaning of Excise Duty as was existing on the date Notification was issued, even if Explanation would not have been there the term Duty of Excise in ordinary circumstance would have included the surcharge levied as Education Cess in terms of Section 93 of the Act of 2004. - writ petition allowed - refund of education to be allowed with retrospective effect.
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