https://www.taxtmi.com/caselaws?id=44295 An exemption notification framed in the alternative was satisfied if either the inputs had already borne excise duty or the surface active agents were purchased from the open market after the specified date; on those facts, the products qualified for exemption. A pending refund claim was then tested under the amended refund provisions, and the later statutory scheme required compliance with the condition that the duty incidence had not been passed on. The balance refund was therefore left for reconsideration under the amended law, with deposit and interest directed in the interim. en-us Tue, 06 Feb 1996 00:00:00 +0530 Fri, 25 Jun 2010 12:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44295 An exemption notification framed in the alternative was satisfied if either the inputs had already borne excise duty or the surface active agents were purchased from the open market after the specified date; on those facts, the products qualified for exemption. A pending refund claim was then tested under the amended refund provisions, and the later statutory scheme required compliance with the condition that the duty incidence had not been passed on. The balance refund was therefore left for reconsideration under the amended law, with deposit and interest directed in the interim. Case-Laws Central Excise Tue, 06 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44295