https://www.taxtmi.com/caselaws?id=72859 An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944 could not be relied upon to claim relief from additional duty of customs under Section 3 of the Customs Tariff Act, 1975, because the additional duty retains the character of customs duty and the excise exemption operates only within the excise regime. The attempted refund on the basis of Notification No. 141/82-CE therefore failed. A wrong citation of the tariff item, notification, rule, or section could be corrected at any stage if the substance of the claim remained unchanged and no higher refund was sought; however, that amendment did not alter the assessee's substantive position. en-us Thu, 19 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 15:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72859 An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944 could not be relied upon to claim relief from additional duty of customs under Section 3 of the Customs Tariff Act, 1975, because the additional duty retains the character of customs duty and the excise exemption operates only within the excise regime. The attempted refund on the basis of Notification No. 141/82-CE therefore failed. A wrong citation of the tariff item, notification, rule, or section could be corrected at any stage if the substance of the claim remained unchanged and no higher refund was sought; however, that amendment did not alter the assessee's substantive position. Case-Laws Central Excise Thu, 19 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72859