Appellant Wins Refund for Late Notification of Increased Excise Duty on Dispatched Goods; Protest Note Considered.

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....Refund of differential duty paid post clearance of goods - Appellant’s claim is that such notifications enhancing duties came to the knowledge of the Oil Industry very late in the evening and much after the clearance but to avoid any future complicacy, differential Excise duty basing on calculation at the higher rate as per the amended notifications were paid with a protest note. - Refund allowed - AT....