TMI Blog2020 (3) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 order of the lower authority sanctioning the refunds was cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2014- CE dt.12.11.2014 to ₹ 2.96/Ltr. It was further enhanced to ₹ 3.96/Ltr by Notification No. 24/2014 dt.02.12.2014. The appellants have paid the duty at the enhanced rate with effect from the date of issue of the notifications. Thereafter, they realized that in terms of section 5A of the Central Excise Act, they are required to pay duty as per the notification only when it comes in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the Gazette notification was published on the dates of notification but they were offered for sale at a much later date. Accordingly, for the intervening period they were not required to pay duty at the enhanced rates. In order to ascertain actual dates on which the Gazette notifications were offered for sale, they have sought information under RTI Act and have received information by GOI Pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n when the second requirement of the notification being offered for sale was not in existence. With effect from 1998, section 5A has been amended adding the second condition. Subsequently, in 2016 this condition has been removed. During the relevant period this condition existed and therefore, unless both the conditions are fulfilled viz., exemption notification being published and also being offe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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. Accordingly, the order of the lower authority sanctioning the refunds was correct and it was incorrectly set aside by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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