https://www.taxtmi.com/caselaws?id=81987 The Tribunal upheld the decision to restrict the refund claim based on the revised assessable value, concluding that the department followed proper procedures by issuing a show cause notice and revising the assessable value. It was determined that the authorities had jurisdiction to revise the assessable value for the refund claim, considering the effective rate of duty. The appeal was dismissed, affirming that the department's actions were in accordance with legal requirements and precedents. en-us Mon, 06 Jan 1992 00:00:00 +0530 Fri, 01 Jul 2011 12:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81987 The Tribunal upheld the decision to restrict the refund claim based on the revised assessable value, concluding that the department followed proper procedures by issuing a show cause notice and revising the assessable value. It was determined that the authorities had jurisdiction to revise the assessable value for the refund claim, considering the effective rate of duty. The appeal was dismissed, affirming that the department's actions were in accordance with legal requirements and precedents. Case-Laws Central Excise Mon, 06 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81987