https://www.taxtmi.com/caselaws?id=208443 An assessee does not lose the benefit of an exemption notification merely because normal duty was paid on some consignments and differential duty with interest was later paid on demand. The isolated payment of full duty did not amount to a conscious withdrawal from the concessional scheme, and no conduct showed an election to abandon the exemption. The doctrine of estoppel did not bar refund of duty paid in excess of what was legally due. The contrary authority was distinguishable on facts. en-us Fri, 20 Aug 2010 00:00:00 +0530 Thu, 12 Jan 2012 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208443 An assessee does not lose the benefit of an exemption notification merely because normal duty was paid on some consignments and differential duty with interest was later paid on demand. The isolated payment of full duty did not amount to a conscious withdrawal from the concessional scheme, and no conduct showed an election to abandon the exemption. The doctrine of estoppel did not bar refund of duty paid in excess of what was legally due. The contrary authority was distinguishable on facts. Case-Laws Central Excise Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208443