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2010 (2) TMI 547 - HC - Central ExciseRebate in respect of the exports – rebate is entitlement to the unit availing exemption for period 8-12-2006 to 17-9-2007 – Rebate is granted till 7-12-2006 – Circular dated 8-12-2006 clarifying that duty paid being refunded to unit availing such exemption rebte not payable – Circulr dated 8-12-2006 nullifying effect of Notification No. 19/2004-C.E (NT), dated 17-9-2007 placing bar on rebate in such cases – Notification not mentoring any retrospective applicability and such application not legally permissible – Vested right of petitioner to claim rebate not affected for impugned period despite retrospevtive amendment by finance act, 2008 covering period from 1-3-2002 to 7-12-2006 – Rebate admissible for impugned period – Rule 18 of C.E Rules, 2002.
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