https://www.taxtmi.com/caselaws?id=424456 A strict construction of exemption notifications required the levy to fall squarely within Notification No. 108/95-CE. The notification covered excise duty under Section 3 of the Central Excises and Salt Act, 1944 and additional excise duty under Section 3(1) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, but the duty on diesel/HSD was levied under Section 133 of the Finance Act, 1999 as amended by Section 120 of the Finance Bill, 2005. As that levy was not expressly covered, exemption and consequential refund were denied and the impugned order was upheld. en-us Wed, 18 May 2022 00:00:00 +0530 Thu, 30 Jun 2022 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424456 A strict construction of exemption notifications required the levy to fall squarely within Notification No. 108/95-CE. The notification covered excise duty under Section 3 of the Central Excises and Salt Act, 1944 and additional excise duty under Section 3(1) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, but the duty on diesel/HSD was levied under Section 133 of the Finance Act, 1999 as amended by Section 120 of the Finance Bill, 2005. As that levy was not expressly covered, exemption and consequential refund were denied and the impugned order was upheld. Case-Laws Central Excise Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424456