ORDER : 1.It is not in dispute that the amended definition of “Transportation of Coastal Goods and Goods Transported through National Waterways and Inland Water” came into effect from 01.09.2009, whereas, the period in dispute is from 2006 to 2009 i.e. prior to the amended definition came into force. 2. In view of this, we find no case to interfere with the impugned order dated 15.03.2022 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench At Ahmedabad. 3. The appeal is, accordingly, dismissed. 4. Pending application(s), if any, shall stand disposed of.