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Beneficial circular cannot be retrospectively withdrawn
Case Law Details
- Case Name
- Chittor Polyfab Ltd. Vs Commissioner Of Central Excise, Central Goods And Service Tax (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Chittor Polyfab Ltd. Vs Commissioner Of Central Excise, Central Goods And Service Tax (CESTAT Delhi)
The circular dated 08.06.2018 also cannot be made retrospectively applicable to the period in question (April 2015 to June, 2017). At the relevant time, circular No. 988/12/2014 CX dated 20.10.2014 / Circular No. 97/8/2007-CX dated 23.8.2007 were applicable. It has been time and again been settled by the Hon’ble Supreme Court that the beneficial circular cannot be retrospectively withdrawn. Consequently benefit of the said circular shall continue to be available to the appellant. Accordingly,...
