https://www.taxtmi.com/caselaws?id=100864 Where the final character of levy sugar depended on a later statutory release order, duty paid before that event was treated as provisional in substance and had to be finalised under Rule 9B, with excess duty refundable on final assessment. The special-date refund rule in Section 11B(5)(B)(ea) did not apply because it operates only where goods are exempt under a special order issued under Section 5A(2); release orders under the Essential Commodities Act were not such orders. The document states that this construction aligned the refund with the levy sugar duty scheme. en-us Thu, 24 Jan 2002 00:00:00 +0530 Tue, 07 Feb 2012 14:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100864 Where the final character of levy sugar depended on a later statutory release order, duty paid before that event was treated as provisional in substance and had to be finalised under Rule 9B, with excess duty refundable on final assessment. The special-date refund rule in Section 11B(5)(B)(ea) did not apply because it operates only where goods are exempt under a special order issued under Section 5A(2); release orders under the Essential Commodities Act were not such orders. The document states that this construction aligned the refund with the levy sugar duty scheme. Case-Laws Central Excise Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100864