Electronic Gazette Printing Sets Notification Date; Refund Ordered for Excess Duty Paid Including IGST in 2 Months.

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....Effective date of notification - the notification would come into effect from the date and time when it was electronically printed in the gazette and mere uploading on the website would have no significance. - The respondents are directed to refund the entire excess amount paid by the petitioner as enhanced duty under protest, including the IGST amount, within a period of two months from today.....