https://www.taxtmi.com/forum/issue?id=4131 Coke under Chapter 2704 became subject to a concessional central excise levy effective March of two thousand eleven by a specific notification imposing the levy without input credit; budget statements referencing a tariff rate do not equate to a notified tariff and notification two of two thousand eleven does not cover Chapter 2704. For northeast manufacturers, an area based exemption notification contains a residuary refund head applying a refund percentage to chapters not listed; the fact that the levy was introduced after the refund notification does not automatically bar refund claims, and the notification as amended must be examined to determine entitlement. en-us Mon, 07 May 2012 10:44:41 +0530 Thu, 23 Jan 2025 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4131 Coke under Chapter 2704 became subject to a concessional central excise levy effective March of two thousand eleven by a specific notification imposing the levy without input credit; budget statements referencing a tariff rate do not equate to a notified tariff and notification two of two thousand eleven does not cover Chapter 2704. For northeast manufacturers, an area based exemption notification contains a residuary refund head applying a refund percentage to chapters not listed; the fact that the levy was introduced after the refund notification does not automatically bar refund claims, and the notification as amended must be examined to determine entitlement. Discussion-Forum Central Excise Mon, 07 May 2012 10:44:41 +0530 https://www.taxtmi.com/forum/issue?id=4131