https://www.taxtmi.com/caselaws?id=42754 A time-bound excise rebate granted by executive notification under delegated authority was enforceable where the assessee altered its position and made investments in reliance on the scheme. The Government could not withdraw the rebate before the notified expiry date merely on a bare plea of public interest, because no adequate particulars or supporting material were produced to justify the withdrawal. Promissory estoppel applied against the Government in these circumstances, and the withdrawal was impermissible against the assessee; the impugned notification was liable to be quashed. en-us Thu, 25 Jan 1990 00:00:00 +0530 Mon, 14 Jun 2010 10:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42754 A time-bound excise rebate granted by executive notification under delegated authority was enforceable where the assessee altered its position and made investments in reliance on the scheme. The Government could not withdraw the rebate before the notified expiry date merely on a bare plea of public interest, because no adequate particulars or supporting material were produced to justify the withdrawal. Promissory estoppel applied against the Government in these circumstances, and the withdrawal was impermissible against the assessee; the impugned notification was liable to be quashed. Case-Laws Central Excise Thu, 25 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42754