https://www.taxtmi.com/caselaws?id=73060 Where the basic customs classification was not in dispute, refund of countervailing duty was sustainable because the goods were assessable under Item 26AA and the refusal had arisen from miscalculation and failure to apply the concessional notification. The appellants accepted the classification and confined their claim to correct levy of countervailing duty, so the proper rate of duty governed the assessment. On that basis, the refund claim was allowed in their favour. en-us Tue, 24 Jan 1984 00:00:00 +0530 Thu, 26 May 2011 18:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73060 Where the basic customs classification was not in dispute, refund of countervailing duty was sustainable because the goods were assessable under Item 26AA and the refusal had arisen from miscalculation and failure to apply the concessional notification. The appellants accepted the classification and confined their claim to correct levy of countervailing duty, so the proper rate of duty governed the assessment. On that basis, the refund claim was allowed in their favour. Case-Laws Central Excise Tue, 24 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73060