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2022 (6) TMI 1438 - AT - Central ExciseRefund claim of excess duty paid - Issuance of two Notifications No.22/2014 and 24/2014 modifying the rates of duty on Motor Spirit (MS) and High Speed Diesel (HSD) - date on which the notification came into effect - HELD THAT:- Hyderabad Bench of the Tribunal in the case of ONGC Ltd. & Others [2020 (3) TMI 700 - CESTAT HYDERABAD] have held vide Final Order No.A/31085- 31087/2019 that both the conditions mentioned in Section 5A(5) have to be fulfilled for any notification to come into force. In this case, the second condition was not fulfilled during the relevant period and therefore, the exemption notifications had not come into force. Consequently, the appellants were not required to pay duty at the enhanced rate during the relevant periods and therefore, any excess duty which they paid was refundable. The Appellant’s argument that the applicability of Notifications would be from the date of publication in the Gazette in terms of Section 5A of the Central Excise Act, 1944 is correct, legal and proper. Therefore, the impugned orders cannot be sustained and therefore are set aside - Appeal allowed.
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