https://www.taxtmi.com/caselaws?id=43121 Excise duty on goods manufactured during a period of exemption but removed after the exemption was withdrawn is determined by the rate and liability in force on the date of removal, not the date of manufacture. Goods remain excisable notwithstanding an earlier exemption notification if they are cleared after the exemption ends. The text also states that where a refund has been granted on an erroneous understanding of the duty position, the excise authority may correct the mistake and recover the refund, and the objection that this amounts to impermissible review of its own order was not accepted. en-us Tue, 13 Aug 1991 00:00:00 +0530 Wed, 16 Jun 2010 12:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43121 Excise duty on goods manufactured during a period of exemption but removed after the exemption was withdrawn is determined by the rate and liability in force on the date of removal, not the date of manufacture. Goods remain excisable notwithstanding an earlier exemption notification if they are cleared after the exemption ends. The text also states that where a refund has been granted on an erroneous understanding of the duty position, the excise authority may correct the mistake and recover the refund, and the objection that this amounts to impermissible review of its own order was not accepted. Case-Laws Central Excise Tue, 13 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43121