https://www.taxtmi.com/caselaws?id=405742 A fiscal notification that allows a manufacturer to seek fixation of a special rate based on actual value addition requires the competent authority to decide that application first. Where the assessee has already invoked that option on the basis of claimed add-ons, the department should not proceed solely on the general refund rate or take coercive recovery steps until the special-rate request is determined. On that footing, bank account attachment and similar recovery measures were restrained pending a decision on the application. en-us Fri, 19 Feb 2021 00:00:00 +0530 Fri, 26 Mar 2021 08:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405742 A fiscal notification that allows a manufacturer to seek fixation of a special rate based on actual value addition requires the competent authority to decide that application first. Where the assessee has already invoked that option on the basis of claimed add-ons, the department should not proceed solely on the general refund rate or take coercive recovery steps until the special-rate request is determined. On that footing, bank account attachment and similar recovery measures were restrained pending a decision on the application. Case-Laws Central Excise Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405742