https://www.taxtmi.com/caselaws?id=82029 The case centered on interpreting the effective date for enforcing a customs duty notification and the validity of a refund claim for excess duty paid. The dispute revolved around whether the date of sale of the notification or the date of presenting the Bill of Entry should determine duty rates. The Tribunal, relying on legal precedents, including Haryana Plywood Industries v. Collector of Customs and Khattar Enterprises v. Collector of Customs, ruled in favor of the appellants. It held that the excess duty paid should be refunded promptly, emphasizing adherence to legal precedents in customs duty matters. en-us Tue, 28 Jul 1992 00:00:00 +0530 Fri, 01 Jul 2011 14:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82029 The case centered on interpreting the effective date for enforcing a customs duty notification and the validity of a refund claim for excess duty paid. The dispute revolved around whether the date of sale of the notification or the date of presenting the Bill of Entry should determine duty rates. The Tribunal, relying on legal precedents, including Haryana Plywood Industries v. Collector of Customs and Khattar Enterprises v. Collector of Customs, ruled in favor of the appellants. It held that the excess duty paid should be refunded promptly, emphasizing adherence to legal precedents in customs duty matters. Case-Laws Central Excise Tue, 28 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82029