2008 (3) TMI 81

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..... ed against the order-in-appeal No.SRK/355 & 356/Bel/2007 dated 14/09/2007. 2. The issue in this case is rejection of refund claim filed by the appellants. The appellant is engaged in export of taxable services and availed the Cenvat credit on the inputs stage services. Refund claim was sought to be rejected by the lower authorities on the ground that provisions of Rule 5 of the Cenvat Credit Rule .....

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..... dment. As held by the Apex Court in CCE Vs. Modi Rubber Ltd. -2001 (133) ELT 515 (SC) "exemption notification cannot be unduly stretched to produce unintended results in derogation of the plain language employed therein". Following the law laid own by the Apex court the impugned order has to be upheld". 5. As against this, Ld. Counsel submits that the issue is no more res integra as the Division .....

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..... ound which is not a condition or requirement of the rule or notification. A statute cannot be treated retrospective merely because it relates to the past action. A statute which takes away or impairs vested rights acquired under existing laws, or creates a new obligation or imposes a new duty, or attaches a new disability in respect of transaction already past alone is called a retrospective legis .....

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..... 8 of the Criminal Procedure Code,1974 where an accused person, has, on conviction been  sentenced to imprisonment for a term is also available where the sentence was imposed before the commencement of the Code to reduce the unserved portion of the sentence and that  in construing the section it was not given any retrospective effect for it did not affect the sentence already undergone bu .....

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..... the non-applicability of the Rule 5. In the interest of justice I find it fit, to send the matter back to the lower authorities for a limited purpose, as to whether the appellants have fulfilled the conditions as laid down by Notification No.5/06 and if they have done so, the refund claimed should be granted. Appeal is disposed off as directed above. (Dictated in Court)
Case laws, Decisions .....

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