https://www.taxtmi.com/caselaws?id=435414 The court held that the demand for excise duty for the period before the withdrawal of exemption was invalid and must be refunded to BPCL. The withdrawal of the exemption notification was deemed lawful, citing government discretion and public interest. Interpretation of the contract terms regarding changes in law was left to the parties. Liability determination between the contractor and TNRSP was addressed, allowing the petitioner to make representations and instructing TNRSP to act accordingly. The writ petitions were disposed of with no costs, and connected miscellaneous petitions were closed. en-us Mon, 07 Nov 2022 00:00:00 +0530 Sat, 18 Mar 2023 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435414 The court held that the demand for excise duty for the period before the withdrawal of exemption was invalid and must be refunded to BPCL. The withdrawal of the exemption notification was deemed lawful, citing government discretion and public interest. Interpretation of the contract terms regarding changes in law was left to the parties. Liability determination between the contractor and TNRSP was addressed, allowing the petitioner to make representations and instructing TNRSP to act accordingly. The writ petitions were disposed of with no costs, and connected miscellaneous petitions were closed. Case-Laws Central Excise Mon, 07 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435414