https://www.taxtmi.com/caselaws?id=83122 The appeal by M/s. Ghatge Patil Industries Ltd. against the rejection of their refund claim for differential Auxiliary duty was dismissed. The dispute centered on the effective date of Notification No. 284/90 dated 15-12-1990, with the appellants arguing that the notification only takes effect upon publication in the Official Gazette. Despite citing precedents emphasizing public availability, the appellants failed to provide a specific date of Gazette notification availability. As the burden of proof lay with the appellants, and lacking concrete evidence, the notification was deemed effective from its issue date. Consequently, the appeal was rejected. en-us Wed, 30 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 11:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83122 The appeal by M/s. Ghatge Patil Industries Ltd. against the rejection of their refund claim for differential Auxiliary duty was dismissed. The dispute centered on the effective date of Notification No. 284/90 dated 15-12-1990, with the appellants arguing that the notification only takes effect upon publication in the Official Gazette. Despite citing precedents emphasizing public availability, the appellants failed to provide a specific date of Gazette notification availability. As the burden of proof lay with the appellants, and lacking concrete evidence, the notification was deemed effective from its issue date. Consequently, the appeal was rejected. Case-Laws Central Excise Wed, 30 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83122