https://www.taxtmi.com/caselaws?id=72184 An approved classification list that expressly denies a concession binds the assessee unless it is challenged in appeal, and RT-12 finalisation may be used as a statutory verification of duty paid with reference to the approved price and classification lists rather than a fresh adjudication of entitlement. On that basis, the assessee could not lawfully claim the denied concession in its PLA, and the limitation rule under section 11A was held inapplicable to the RT-12 finalisation process. The demand raised on finalisation was therefore upheld and the lower appellate view was reversed. en-us Tue, 28 Jan 1986 00:00:00 +0530 Sat, 14 May 2011 10:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72184 An approved classification list that expressly denies a concession binds the assessee unless it is challenged in appeal, and RT-12 finalisation may be used as a statutory verification of duty paid with reference to the approved price and classification lists rather than a fresh adjudication of entitlement. On that basis, the assessee could not lawfully claim the denied concession in its PLA, and the limitation rule under section 11A was held inapplicable to the RT-12 finalisation process. The demand raised on finalisation was therefore upheld and the lower appellate view was reversed. Case-Laws Central Excise Tue, 28 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72184