The effect of retrospective legislation is that Notification No. 40/2006-Cus., dated 1-5-2006 never...

The effect of retrospective legislation is that Notification No. 40/2006-Cus., dated 1-5-2006 never prohibited rebate on export of goods under DFIA Scheme, if the Cenvat Credit of duty paid on imported/procured raw material have been availed. - CGOVT .....

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