Concessional duty refund on Dibrugarh tea remained limited by the court's specific directions and prior notification interpretation.

Refund of duty on tea cleared from Dibrugarh was confined to the extent permitted by the Gauhati High Court's directions and the Tribunal's earlier interpretation of Notification No. 184/81. The operative direction required assessment of tea grown in Dibrugarh during the relevant period at the concessional rate, and a later reference to tea removed did not enlarge that limitation. The challenge to the Assistant Collector's calculation was also not entertainable because it was not raised before the lower appellate authority and was unsupported by the record. No further refund was therefore due.

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Issues: Whether the appellants were entitled to refund of the balance amount claimed on tea cleared from Dibrugarh during 5-11-1981 to 28-1-1982, and whether the calculation made by the Assistant Collector could be challenged at the appellate stage.

Analysis: The lower authorities had granted refund only to the extent warranted by the Gauhati High Court's directions and the Tribunal's earlier order interpreting Notification No. 184/81. The operative direction of the High Court was to assess tea grown in the district of Dibrugarh during the relevant period at the concessional rate, and the later reference to tea removed did not override the specific limitation contained in the earlier direction. The objection to the Assistant Collector's calculation was also not raised before the lower appellate authority and was unsupported by facts on record.

Conclusion: The appellants were not entitled to any further refund, and the challenge to the calculation was not entertainable at that stage.

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