https://www.taxtmi.com/caselaws?id=73735 Tea grown in Dibrugarh for the period from 5 November 1981 to 28 January 1982 was outside Zone V because the amending notification inserted the district into Zone V only from 28 January 1982. Applying the earlier binding Gauhati High Court view, the interregnum period attracted the residuary Zone VII rate, and duty collected above that rate was refundable. The stated result is that the excess duty for that period was liable to be repaid. en-us Thu, 17 Mar 1988 00:00:00 +0530 Fri, 03 Jun 2011 12:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73735 Tea grown in Dibrugarh for the period from 5 November 1981 to 28 January 1982 was outside Zone V because the amending notification inserted the district into Zone V only from 28 January 1982. Applying the earlier binding Gauhati High Court view, the interregnum period attracted the residuary Zone VII rate, and duty collected above that rate was refundable. The stated result is that the excess duty for that period was liable to be repaid. Case-Laws Central Excise Thu, 17 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73735