2001 (1) TMI 280 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal for refund of duty paid by the appellants, citing Notification No. 212/86-C.E. dated 25-3-1986 applicable retrospectively w.e.f. 1-3-1986 under the Central Duties of Excise (Retrospective Exemption) Act, 1986. The appellants were entitled to refund as they paid duty at 10% ad valorem instead of 3% ad valorem as per Notification No. 213/86 during 13-3-1986 to 18-3-1986.