https://www.taxtmi.com/caselaws?id=751905 CESTAT Chandigarh allowed appellant's appeal regarding refund of excess duty paid under protest. The case involved enhancement of duty through notifications dated 12.11.2014 and 02.12.2014, where goods were cleared on notification dates but invoices were issued at existing lower duty rates, with enhanced duty paid in subsequent month. Following precedent from CESTAT Ahmedabad in appellant's identical case, tribunal held that notifications under relevant sub-sections come into force on publication date. The impugned order was set aside as unsustainable in law. en-us Thu, 25 Apr 2024 00:00:00 +0530 Mon, 29 Apr 2024 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751905 CESTAT Chandigarh allowed appellant's appeal regarding refund of excess duty paid under protest. The case involved enhancement of duty through notifications dated 12.11.2014 and 02.12.2014, where goods were cleared on notification dates but invoices were issued at existing lower duty rates, with enhanced duty paid in subsequent month. Following precedent from CESTAT Ahmedabad in appellant's identical case, tribunal held that notifications under relevant sub-sections come into force on publication date. The impugned order was set aside as unsustainable in law. Case-Laws Central Excise Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751905