Refund of excess duty paid under protest - date on which...

Refund of excess duty paid under protest - date on which notification came into effect. - The Tribunal referred to Section 5A of the Central Excise Act, which stipulates that a notification comes into force upon publication in the official gazette and offering for sale on the date of its issue. It cited precedents and held that the notifications were effective only from their publication dates, not from the issue dates. The Tribunal upheld the appellant's argument, emphasizing that the notifications were not effective on the specified dates due to non-publication.