Right to have retrospective exemption from duty - Issuance of a ...
Supreme Court: Courts Cannot Force Government to Issue Retrospective Tax Exemption Notifications u/s 11C.
April 29, 2017
Case Laws Central Excise SC
Right to have retrospective exemption from duty - Issuance of a notification u/s 11C is in the nature of subordinate legislation. Directing the Government to issue such a notification would amount to take a policy decision in a particular manner, which is impermissible - SC
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