https://www.taxtmi.com/caselaws?id=44612 Duty on excisable goods cleared during the period when an exemption notification prescribed an effective 8% ad valorem rate was not refundable merely because the goods had been manufactured earlier when the rate was nil. The later restoration of full exemption did not change the duty position for clearances made in the interregnum. The Provisional Collection of Taxes Act, 1931 was held inapplicable to these facts, and the earlier Tribunal view could not stand against the later binding authority applying the same principle. The refund claim was therefore inadmissible and the duty collected for that period remained payable. en-us Wed, 22 Jan 1997 00:00:00 +0530 Thu, 01 Jul 2010 12:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44612 Duty on excisable goods cleared during the period when an exemption notification prescribed an effective 8% ad valorem rate was not refundable merely because the goods had been manufactured earlier when the rate was nil. The later restoration of full exemption did not change the duty position for clearances made in the interregnum. The Provisional Collection of Taxes Act, 1931 was held inapplicable to these facts, and the earlier Tribunal view could not stand against the later binding authority applying the same principle. The refund claim was therefore inadmissible and the duty collected for that period remained payable. Case-Laws Central Excise Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44612