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1993 (5) TMI 85 - CEGAT, BOMBAYExtract: .......n that the amendment made in the proviso to Rule 57D can be construed to be of clarificatory nature and should be applied retrospectively. Hence, following the ratio of the decision of the Special Bench lsquo C rsquo of the Tribunal on the very same issue, we allow the appeal and order restoration of the credit, disallowed by the lower authorities.
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