TMI Blog2011 (5) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... (N.T.), dt.27.2.10 has amended the word used in to used in or in relation to - Further, this change has been given effect from 14.3.06, which was the effective date of earlier notification, under which the claims were made - Therefore, the matter has to be remanded to original adjudicating authority, to consider the refund claims afresh on the basis of the law as it existed now and take into acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notification No.7/2010-Central Excise (N.T.), dt.27.2.10 has amended the word used in to used in or in relation to . Further, he drew my attention to the fact that this change has been given effect from 14.3.06, which was the effective date of earlier notification, under which the claims were made. 2. In view of the above and in view of the fact that retrospective amendment has been brought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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