https://www.taxtmi.com/caselaws?id=43253 Excess excise duty paid on texturised polyester yarn was recoverable where the applicable exemption notification turned on denier count and the assessee had paid duty at a higher rate than the one applicable to yarn of 100 deniers and above but not above 750 deniers. The excess basic excise duty collected for the relevant period was treated as refundable, but the broader claim for additional excise duty and special duty of excise was not sustained. The effect of later legislation was left for departmental determination. en-us Tue, 10 Mar 1992 00:00:00 +0530 Thu, 17 Jun 2010 10:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43253 Excess excise duty paid on texturised polyester yarn was recoverable where the applicable exemption notification turned on denier count and the assessee had paid duty at a higher rate than the one applicable to yarn of 100 deniers and above but not above 750 deniers. The excess basic excise duty collected for the relevant period was treated as refundable, but the broader claim for additional excise duty and special duty of excise was not sustained. The effect of later legislation was left for departmental determination. Case-Laws Central Excise Tue, 10 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43253