https://www.taxtmi.com/caselaws?id=80235 The appeal challenging the denial of a refund claim for Central Excise duty amounting to Rs. 22,807 was dismissed by the Tribunal. The appellant's argument that Notification No. 175/86 should apply retrospectively from 1-4-86 was rejected. The Tribunal held that the appellant's delayed claim for the benefit of Notification No. 175/86 on 6-5-86 did not justify retroactive application from 1-4-86. It was ruled that benefits of conflicting notifications cannot be availed simultaneously, and the duty paid under Notification No. 138/86 was valid until the switch to Notification No. 175/86 on 6-5-86. The denial of the refund claim was upheld, and the appeal was dismissed. en-us Tue, 01 Aug 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80235 The appeal challenging the denial of a refund claim for Central Excise duty amounting to Rs. 22,807 was dismissed by the Tribunal. The appellant's argument that Notification No. 175/86 should apply retrospectively from 1-4-86 was rejected. The Tribunal held that the appellant's delayed claim for the benefit of Notification No. 175/86 on 6-5-86 did not justify retroactive application from 1-4-86. It was ruled that benefits of conflicting notifications cannot be availed simultaneously, and the duty paid under Notification No. 138/86 was valid until the switch to Notification No. 175/86 on 6-5-86. The denial of the refund claim was upheld, and the appeal was dismissed. Case-Laws Central Excise Tue, 01 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80235