https://www.taxtmi.com/caselaws?id=41765 Refund of excess excise duty on super-phosphate was claimed under the exemption notification because the final product had borne duty beyond the permitted extent on duty-paid base fertilizer. The authorities erred in treating the claim as a simple refund of countervailing duty on rock phosphate, instead of examining whether excess duty had been paid on the finished goods. The objection based on Rule 56A also failed because the relevant goods were received before the amendment introducing the applicable procedure, and that procedure could not operate retrospectively. The rejection orders were held unsustainable and were quashed, with the refund application to be reconsidered on merits. en-us Wed, 30 Apr 1986 00:00:00 +0530 Sat, 05 Jun 2010 18:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41765 Refund of excess excise duty on super-phosphate was claimed under the exemption notification because the final product had borne duty beyond the permitted extent on duty-paid base fertilizer. The authorities erred in treating the claim as a simple refund of countervailing duty on rock phosphate, instead of examining whether excess duty had been paid on the finished goods. The objection based on Rule 56A also failed because the relevant goods were received before the amendment introducing the applicable procedure, and that procedure could not operate retrospectively. The rejection orders were held unsustainable and were quashed, with the refund application to be reconsidered on merits. Case-Laws Central Excise Wed, 30 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41765