IFTIKHAR MUHAMMAD CHAUDHRY, C.J.--- Learned counsel contended that the High Court had granted exemption of duty to the respondents in view of notification, dated 10-9-1991, which was made applicable with effect from 12-9-1991, although the respondents were not entitled for the same because it had no retrospective effect as per its terms as the duty levied had already been cleared by them in pursuance of earlier notification, dated 16-5-1991. Having gone through both the notifications, we are of the opinion that the notification dated 10-9-1991 was not made operative retrospectively, , therefore, the respondents were not entitled for exemption particularly when the duty had already been paid by them in pursuance of earlier notification dated 16-5-1991 being a past and closed transaction.
2. Thus, for the foregoing reasons, this appeal is allowed and the impugned judgment, dated 31-1- 2002 is set aside. No order alp to costs.