https://www.taxtmi.com/caselaws?id=73777 The Tribunal allowed the appeal, setting aside the lower authorities' orders and remanding the case to the Assistant Collector to reexamine the refund claim in accordance with the original remand order of the Collector (Appeals) dated 18.11.1982. The Tribunal emphasized the Assistant Collector's obligation to adhere to the findings of the Collector (Appeals) and not reopen settled issues. The need for expedited resolution was highlighted due to the age of the case. en-us Tue, 21 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 15:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73777 The Tribunal allowed the appeal, setting aside the lower authorities' orders and remanding the case to the Assistant Collector to reexamine the refund claim in accordance with the original remand order of the Collector (Appeals) dated 18.11.1982. The Tribunal emphasized the Assistant Collector's obligation to adhere to the findings of the Collector (Appeals) and not reopen settled issues. The need for expedited resolution was highlighted due to the age of the case. Case-Laws Central Excise Tue, 21 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73777