https://www.taxtmi.com/caselaws?id=42151 Bombay HC construed Notification No. 108/78 as an exemption provision and held that rebate was limited to the duty actually paid or payable, not the higher amount mentioned in the notification. It read the words "duty leviable" and "duty payable" contextually as equivalent for exemption purposes, and treated the later clarification as confirming that position. The Court also held that refund recovery was not time-barred because claims had been processed provisionally under the governing trade notice, with undertakings to refund any excess on finalisation. The demand was therefore validly raised when the sanction was finalised. en-us Thu, 19 Nov 1987 00:00:00 +0530 Wed, 09 Jun 2010 14:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42151 Bombay HC construed Notification No. 108/78 as an exemption provision and held that rebate was limited to the duty actually paid or payable, not the higher amount mentioned in the notification. It read the words "duty leviable" and "duty payable" contextually as equivalent for exemption purposes, and treated the later clarification as confirming that position. The Court also held that refund recovery was not time-barred because claims had been processed provisionally under the governing trade notice, with undertakings to refund any excess on finalisation. The demand was therefore validly raised when the sanction was finalised. Case-Laws Central Excise Thu, 19 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42151