https://www.taxtmi.com/caselaws?id=73008 Sugar validly cleared on 10-8-1978 at the levy sugar rate remained chargeable only at that rate, because duty was to be assessed on the basis prevailing on the date of clearance. A later attempt to treat the same quantity as free sale sugar and raise a higher differential duty was legally untenable, as the earlier Board decision had already resolved the substantive issue in favour of the assessee. Any excess amount recovered contrary to that determination was liable to be refunded forthwith. en-us Tue, 02 Feb 1982 00:00:00 +0530 Thu, 26 May 2011 15:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73008 Sugar validly cleared on 10-8-1978 at the levy sugar rate remained chargeable only at that rate, because duty was to be assessed on the basis prevailing on the date of clearance. A later attempt to treat the same quantity as free sale sugar and raise a higher differential duty was legally untenable, as the earlier Board decision had already resolved the substantive issue in favour of the assessee. Any excess amount recovered contrary to that determination was liable to be refunded forthwith. Case-Laws Central Excise Tue, 02 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73008