1977 (8) TMI 155

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....peal including the oral submissions made on 15-7-1977 by Shri D.R. Gupta and after examining the case records, I observe that in the Finance Bill, 1975 as finally enacted, the ad valorem rate of duty of 10% on sufi was substituted by specific rate of duty of ₹ 2.50 P per kg. for the period from 1-3-1975 to the date of the enactment of the Bill, the duties were collected under the Provisional....

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....osed in the declared provision and the rate of such duty in force when the Bill was introduced." 2. In view of the above provisions of law, in cases where the duty collected under the Provisional Collection of Taxes Act, 1931 at the rate of 10% ad valorem exceeded the duty leviable at the rate of ₹ 2.50 per kg., refunds should be given. However, the duty shall be collected for thi....