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2023 (10) TMI 1079 - AT - Central ExciseRefund claim of Excess duty paid - modification in the rates of duty on Motor Spirit (MS) and High Speed Diesel (HSD) by issuing two Notifications viz. No.22/2014 and 24/2014 - HELD THAT:- Hon’ble High Court of Calcutta in COMMISSIONER OF CGST & CX HALDIA COMMISSIONERATE VERSUS M/S INDIAN OIL CORPORATION LIMITED, REFINERY DIVISION [2023 (2) TMI 1201 - CALCUTTA HIGH COURT] held that the notification would come into effect only from the date of its publication and the Tribunal rightly allowed the assessee’s appeal. The impugned orders cannot be sustained and all therefore set aside. The appeal filed by the Appellant is allowed.
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