https://www.taxtmi.com/caselaws?id=80719 The withdrawal of exemption and revision of export duty on black pepper took effect on publication in the Official Gazette, making the revised duty applicable to the exports in question. In the absence of evidence that the Gazette was unavailable to the public before export, the filing of shipping bills on 7 and 9 May 1985 and payment of duty under the revised notifications supported their operative effect. The exporters were therefore not entitled to refund. en-us Mon, 27 Aug 1990 00:00:00 +0530 Sat, 18 Jun 2011 17:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80719 The withdrawal of exemption and revision of export duty on black pepper took effect on publication in the Official Gazette, making the revised duty applicable to the exports in question. In the absence of evidence that the Gazette was unavailable to the public before export, the filing of shipping bills on 7 and 9 May 1985 and payment of duty under the revised notifications supported their operative effect. The exporters were therefore not entitled to refund. Case-Laws Customs Mon, 27 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80719