https://www.taxtmi.com/caselaws?id=84863 In excise matters where duty is levied and collected at the stage of removal, the applicable rate and exemption entitlement are determined by the law in force on the date of removal, not the date of manufacture. An exemption notification that has become operative before removal can therefore govern the goods, even if they were manufactured earlier. A refund claim cannot be rejected merely because the goods were made before the notification took effect when they were cleared on payment of duty after the exemption applied. The refund was accordingly allowed and the contrary order was unsustainable. en-us Mon, 30 Oct 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84863 In excise matters where duty is levied and collected at the stage of removal, the applicable rate and exemption entitlement are determined by the law in force on the date of removal, not the date of manufacture. An exemption notification that has become operative before removal can therefore govern the goods, even if they were manufactured earlier. A refund claim cannot be rejected merely because the goods were made before the notification took effect when they were cleared on payment of duty after the exemption applied. The refund was accordingly allowed and the contrary order was unsustainable. Case-Laws Central Excise Mon, 30 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84863