https://www.taxtmi.com/caselaws?id=407790 A refund notification that permits a manufacturer to seek fixation of a special rate on the basis of actual value addition must be given effect before coercive recovery is pursued. Where a pending application for special-rate fixation remains undecided, recovery action based only on the notified table rates is premature. The High Court directed consideration of the special-rate claim and restrained coercive steps until that determination was made, while leaving the interest issue open. en-us Wed, 24 Mar 2021 00:00:00 +0530 Fri, 22 Oct 2021 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407790 A refund notification that permits a manufacturer to seek fixation of a special rate on the basis of actual value addition must be given effect before coercive recovery is pursued. Where a pending application for special-rate fixation remains undecided, recovery action based only on the notified table rates is premature. The High Court directed consideration of the special-rate claim and restrained coercive steps until that determination was made, while leaving the interest issue open. Case-Laws Central Excise Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407790