https://www.taxtmi.com/caselaws?id=73416 The Appellate Tribunal CEGAT, New Delhi upheld the validity of Notification No. 146/81 under the Central Excises and Salt Act, ruling in favor of refunding duties already paid where duty should not have been levied based on prevailing practice. The Tribunal emphasized the government's authority to refund duties to maintain fairness among assessees, rejecting the Collector's argument against such refunds. This decision clarified the application of relevant notifications and ensured equitable treatment in duty payment matters. en-us Fri, 06 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73416 The Appellate Tribunal CEGAT, New Delhi upheld the validity of Notification No. 146/81 under the Central Excises and Salt Act, ruling in favor of refunding duties already paid where duty should not have been levied based on prevailing practice. The Tribunal emphasized the government's authority to refund duties to maintain fairness among assessees, rejecting the Collector's argument against such refunds. This decision clarified the application of relevant notifications and ensured equitable treatment in duty payment matters. Case-Laws Central Excise Fri, 06 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73416