https://www.taxtmi.com/caselaws?id=101129 The High Court ruled that the levy of Special Excise Duty on goods exempted before a specific date but cleared after that date was lawful. The applicant's request for a refund of the duty collected post the exemption period was denied by the Tribunal, citing Supreme Court precedents. The Tribunal rejected the reference application as the legal questions had been settled by Supreme Court decisions, emphasizing no need for further referral. The High Court's interpretation clarified that the dispute did not concern the rate of duty but the exemption status of the goods pre and post a specified date. en-us Fri, 25 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 17:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101129 The High Court ruled that the levy of Special Excise Duty on goods exempted before a specific date but cleared after that date was lawful. The applicant's request for a refund of the duty collected post the exemption period was denied by the Tribunal, citing Supreme Court precedents. The Tribunal rejected the reference application as the legal questions had been settled by Supreme Court decisions, emphasizing no need for further referral. The High Court's interpretation clarified that the dispute did not concern the rate of duty but the exemption status of the goods pre and post a specified date. Case-Laws Central Excise Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101129