https://www.taxtmi.com/caselaws?id=82236 A final appellate determination limiting excise duty to the differential value could not be reopened by the Department once it had attained finality. Because the earlier order was not challenged, the duty liability stood conclusively fixed and the Department had no basis to retain amounts collected beyond that liability. The refund claim was therefore treated as a consequential enforcement of the final appellate decision, and the excess excise duty was refundable to the assessee. en-us Tue, 25 Aug 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82236 A final appellate determination limiting excise duty to the differential value could not be reopened by the Department once it had attained finality. Because the earlier order was not challenged, the duty liability stood conclusively fixed and the Department had no basis to retain amounts collected beyond that liability. The refund claim was therefore treated as a consequential enforcement of the final appellate decision, and the excess excise duty was refundable to the assessee. Case-Laws Central Excise Tue, 25 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82236