https://www.taxtmi.com/circulars?id=7030 The Finance Act amendment nullifies prior inconsistent judgments from 1 October 1975, permits reopening assessments from that date, requires issuance of differential demand notices and directs refunds to be claimed and granted under the Finance Act provision that displaces ordinary central excise limitation and refund rules. en-us Sat, 14 May 1988 00:00:00 +0530 Thu, 09 Jul 2009 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7030 The Finance Act amendment nullifies prior inconsistent judgments from 1 October 1975, permits reopening assessments from that date, requires issuance of differential demand notices and directs refunds to be claimed and granted under the Finance Act provision that displaces ordinary central excise limitation and refund rules. Circulars Central Excise Sat, 14 May 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7030