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2024 (4) TMI 1086 - CESTAT CHANDIGARHRefund of excess duty paid under protest - date on which notification came into effect. Enhancement of duty by N/N. 22/ 2014 dated 12.11.2014 and N/N. 24/2014 dated 02.12.2014 - clearances already effected on the date of the Notifications i.e. 12.11.2014 and 02.12.2014, the invoices issued to the customers on the existing lower rate of duty - Duty paid in the subsequent month at enhanced rate. HELD THAT:- An identical issue in the appellant’s own case was considered by the Ahmedabad Bench of the CESTAT [2021 (11) TMI 112 - CESTAT AHMEDABAD]. After considering the various decisions of the High Court and the Supreme Court the issue was decided in favour of the appellant by holding From the above provision it is absolutely clear that any notification issued under Sub-section (1) or Sub-section (2A) come into force on a date when it is published and offered for sale on the date of its issue. The impugned order is not sustainable in law, therefore, the same is set aside by allowing the appeal of the appellant - Appeal allowed.
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