https://www.taxtmi.com/caselaws?id=45063 A substituted exemption notification extending rebate on sugar production during the lean season was construed to apply to the entire exempted period from 1 May 1982, not only from the date of substitution. The later notification was read purposively to advance the scheme's object of encouraging production, so factories covered by the amended paragraph 4 were entitled to rebate for sugar produced between 1 May 1982 and 11 June 1982. Duty already paid for that period did not defeat the entitlement once the levy stood withdrawn, and the amount had to be credited or retained in favour of the assessee. en-us Tue, 13 Apr 1999 00:00:00 +0530 Fri, 19 Dec 2025 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45063 A substituted exemption notification extending rebate on sugar production during the lean season was construed to apply to the entire exempted period from 1 May 1982, not only from the date of substitution. The later notification was read purposively to advance the scheme's object of encouraging production, so factories covered by the amended paragraph 4 were entitled to rebate for sugar produced between 1 May 1982 and 11 June 1982. Duty already paid for that period did not defeat the entitlement once the levy stood withdrawn, and the amount had to be credited or retained in favour of the assessee. Case-Laws Central Excise Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45063