https://www.taxtmi.com/caselaws?id=82430 The Tribunal allowed the appeal, granting the appellants the refund for excess duty paid under Tariff Item 14DD. The decision emphasized that duty paid under protest should be refunded without considering it as profit in the assessable value. The Tribunal found the Assistant Collector's decision to reopen the claim and treat a portion as profit unjustified, noting that if the Revenue disagreed, they should have appealed instead of reopening the case. The ruling highlighted the importance of legal procedures and precedents in refund claim adjudication. en-us Mon, 15 Jul 1991 00:00:00 +0530 Tue, 05 Jul 2011 11:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82430 The Tribunal allowed the appeal, granting the appellants the refund for excess duty paid under Tariff Item 14DD. The decision emphasized that duty paid under protest should be refunded without considering it as profit in the assessable value. The Tribunal found the Assistant Collector's decision to reopen the claim and treat a portion as profit unjustified, noting that if the Revenue disagreed, they should have appealed instead of reopening the case. The ruling highlighted the importance of legal procedures and precedents in refund claim adjudication. Case-Laws Central Excise Mon, 15 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82430