https://www.taxtmi.com/caselaws?id=411241 Clause 3(1) of Notification No. 20/2008-Central Excise allows a manufacturer to seek fixation of a special rate where actual value addition justifies a rate above the table rate. Where such an application has already been filed, coercive recovery of refund on the basis of the default notified rates should not proceed until the competent authority first decides that request. The department must examine the special-rate application and then proceed in accordance with law after determination of the applicable rate. en-us Fri, 09 Apr 2021 00:00:00 +0530 Thu, 19 Aug 2021 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411241 Clause 3(1) of Notification No. 20/2008-Central Excise allows a manufacturer to seek fixation of a special rate where actual value addition justifies a rate above the table rate. Where such an application has already been filed, coercive recovery of refund on the basis of the default notified rates should not proceed until the competent authority first decides that request. The department must examine the special-rate application and then proceed in accordance with law after determination of the applicable rate. Case-Laws Central Excise Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411241