https://www.taxtmi.com/caselaws?id=310380 The Tribunal set aside certain decisions by the Ld. Commissioner (Appeals) regarding M/s. Indian Oil Corporation Limited's (IOCL) refund claims, while dismissing others. It concluded that the applicability of Notifications No.22/2014 and 24/2014, concerning duty rates on Motor Spirit and High Speed Diesel, should commence from the date of their publication in the Gazette, not the issuance date. The Tribunal emphasized the necessity of fulfilling both conditions under Section 5A of the Central Excise Act, 1944, for a notification to be effective, thereby supporting IOCL's position on the refund of excess duties paid. en-us Tue, 14 Jun 2022 00:00:00 +0530 Sat, 21 Oct 2023 07:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310380 The Tribunal set aside certain decisions by the Ld. Commissioner (Appeals) regarding M/s. Indian Oil Corporation Limited's (IOCL) refund claims, while dismissing others. It concluded that the applicability of Notifications No.22/2014 and 24/2014, concerning duty rates on Motor Spirit and High Speed Diesel, should commence from the date of their publication in the Gazette, not the issuance date. The Tribunal emphasized the necessity of fulfilling both conditions under Section 5A of the Central Excise Act, 1944, for a notification to be effective, thereby supporting IOCL's position on the refund of excess duties paid. Case-Laws Central Excise Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310380