1996 (9) TMI 385

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....er Heading No. 7302.90 of the new Central Excise Tariff. In Notification No. 175/86-C.E., dated 1-3-1986 relating to small scale exemption, goods falling under Heading No. 7302.20 were covered. There was however no Heading No. 7302.20. Earlier exemption was available to goods falling under Heading No. 7302.90 but it does not find any mention in Notification No. 175/86-C.E. Under a subsequent Notification No. 265/86-C.E., dated 24-4-1986 the Heading No. 7302.20 was substituted by Heading No. 7302.90. This amending Notification was applicable only from the date of issue i.e. 24-4-1986. Realising that as a consequence of switch over to the new Central Excise Tariff there have been some mistakes in the Notification issued on 1-3-1986, the Parli....

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....uld not have been so collected if the said notification had been in force at all material times, shall be refunded :     Provided that no such refund shall be allowed where credit of duties of excise has been taken under Rule 56A or, as the case may be Rule 57A of the Central Excise Rules, 1944, or where the goods on which the duties of excise have been paid have been exported under a claim for rebate of such duties.     The duties of excise which have become payable, but which (3) would not have been so payable if the said notification had been in force at all material times, shall not be required to be paid.     Any person claiming refund of any duty of excise under (4) su....