https://www.taxtmi.com/caselaws?id=42159 The court partially allowed the petition challenging a notification under the Central Excises and Salt Act, 1944, regarding the tariff value of sulphuric acid. The petitioner was granted a refund for the period before an amendment to Section 4, based on their manufacturing cost. The court held that Section 4 principles do not apply to tariff values under Section 3(2) post-amendment, validating the notification. The claim filed within the limitation period was accepted, directing the adjustment of excess excise duty paid towards future dues and refunding the outstanding security amount to the petitioner. en-us Thu, 03 Dec 1987 00:00:00 +0530 Wed, 09 Jun 2010 15:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42159 The court partially allowed the petition challenging a notification under the Central Excises and Salt Act, 1944, regarding the tariff value of sulphuric acid. The petitioner was granted a refund for the period before an amendment to Section 4, based on their manufacturing cost. The court held that Section 4 principles do not apply to tariff values under Section 3(2) post-amendment, validating the notification. The claim filed within the limitation period was accepted, directing the adjustment of excess excise duty paid towards future dues and refunding the outstanding security amount to the petitioner. Case-Laws Central Excise Thu, 03 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42159