https://www.taxtmi.com/caselaws?id=43603 Refund of excise duty already deposited under an interim order was not available because the later consent terms contained no express refund stipulation. The subsequent exemption notification operated prospectively and therefore did not affect duty paid earlier. The Government letter on waiver of arrears was limited to the outstanding 75% stayed from recovery and could not be extended to the 25% already deposited. The High Court's refund direction was therefore unsustainable, and the claim failed because neither the consent arrangement nor the governmental communication covered the amount already paid. en-us Fri, 27 Aug 1993 00:00:00 +0530 Tue, 15 Jul 2014 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43603 Refund of excise duty already deposited under an interim order was not available because the later consent terms contained no express refund stipulation. The subsequent exemption notification operated prospectively and therefore did not affect duty paid earlier. The Government letter on waiver of arrears was limited to the outstanding 75% stayed from recovery and could not be extended to the 25% already deposited. The High Court's refund direction was therefore unsustainable, and the claim failed because neither the consent arrangement nor the governmental communication covered the amount already paid. Case-Laws Central Excise Fri, 27 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43603