https://www.taxtmi.com/caselaws?id=90569 Excise duty collected provisionally on Maida was later neutralised by an exemption notification covering the same levy cycle, and the refund was held payable on that basis. The issue was treated as governed by the Madhya Pradesh High Court decision on identical facts, and no contrary authority was shown for the Department. The appellants were therefore entitled to refund of the duty collected for the relevant period, with consequential relief following. en-us Thu, 16 May 1985 00:00:00 +0530 Mon, 10 Oct 2011 11:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90569 Excise duty collected provisionally on Maida was later neutralised by an exemption notification covering the same levy cycle, and the refund was held payable on that basis. The issue was treated as governed by the Madhya Pradesh High Court decision on identical facts, and no contrary authority was shown for the Department. The appellants were therefore entitled to refund of the duty collected for the relevant period, with consequential relief following. Case-Laws Central Excise Thu, 16 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90569