https://www.taxtmi.com/caselaws?id=444856 A duty-enhancing notification under the Central Excise Act becomes operative only when the statutory publication requirements for the Official Gazette are satisfied. Where publication occurs after the issue date, the enhanced duty cannot be enforced from the earlier date, and duty paid during the intervening period is without authority of law. The excess duty paid before publication is therefore refundable, making rejection of the refund claim unsustainable. en-us Wed, 04 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444856 A duty-enhancing notification under the Central Excise Act becomes operative only when the statutory publication requirements for the Official Gazette are satisfied. Where publication occurs after the issue date, the enhanced duty cannot be enforced from the earlier date, and duty paid during the intervening period is without authority of law. The excess duty paid before publication is therefore refundable, making rejection of the refund claim unsustainable. Case-Laws Central Excise Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444856