Home Case Index All Cases Central Excise Central Excise + SCH Central Excise - 2020 (4) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 885 - SCH - Central ExciseDoctrine of Promissory Estoppel - withdrawal of scheme for revival of economy in Kutch District - Withdrawal of the benefit/incentive scheme to the original writ petitioners - retrospective or retroactive? - effect of subsequent N/N. 16/2008 dated 27.03.2008 - It was the case of the original writ petitioners that the subsequent notification No. 16/2008-CE changed the entire basis of the incentive exemption and had the effect of substantially reducing their entitlement of refund. It was also the case on behalf of the original writ petitioners that as a result of the said amendment which resulted in their entitlement for refund being reduced from nearly 100% of the duty paid to only 34% of such duty amount. HELD THAT:- For the rest of the matters, leave is granted in the Special Leave Petitions and matters extracted.
|