https://www.taxtmi.com/caselaws?id=115178 Refund under Notification No. 33/99-C.E. was confined to duties of excise leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. The duty on tea arose instead from a surcharge introduced by the Finance Act, 2003, and was not levied under those specified enactments. As the claim fell outside the express scope of the notification, strict construction barred relief and the refund was held inadmissible. en-us Wed, 19 Jan 2005 00:00:00 +0530 Thu, 24 May 2012 14:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115178 Refund under Notification No. 33/99-C.E. was confined to duties of excise leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. The duty on tea arose instead from a surcharge introduced by the Finance Act, 2003, and was not levied under those specified enactments. As the claim fell outside the express scope of the notification, strict construction barred relief and the refund was held inadmissible. Case-Laws Central Excise Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115178