https://www.taxtmi.com/caselaws?id=95282 Notification No. 213/86-C.E. was treated as retrospective from 1-3-1986 under the Central Duties of Excise (Retrospective Exemption) Act, 1986 because it was pari materia with Notification No. 212/86-C.E., which had already been held to operate retrospectively to preserve the pre-1-3-1986 duty level. On that basis, duty paid during 13-3-1986 to 18-3-1986 in excess of the applicable reduced rate was considered refundable, and the refund claim was legally sustainable. en-us Wed, 10 Jan 2001 00:00:00 +0530 Fri, 09 Dec 2011 13:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95282 Notification No. 213/86-C.E. was treated as retrospective from 1-3-1986 under the Central Duties of Excise (Retrospective Exemption) Act, 1986 because it was pari materia with Notification No. 212/86-C.E., which had already been held to operate retrospectively to preserve the pre-1-3-1986 duty level. On that basis, duty paid during 13-3-1986 to 18-3-1986 in excess of the applicable reduced rate was considered refundable, and the refund claim was legally sustainable. Case-Laws Central Excise Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95282