https://www.taxtmi.com/caselaws?id=85441 Where a refund becomes admissible after a favourable classification decision, the assessable value cannot be re-determined merely to levy excise duty on the refund amount itself and thereby reduce the refund. The text notes that the dispute was limited to the Revenue's attempt to reopen the computation after the earlier levy had been set aside. It further records that, under Section 4 of the Central Excise Act, 1944, there was no basis to charge duty on the refunded sum arising from an erroneous prior recovery. The assessee was therefore entitled to the full refund. en-us Fri, 10 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 10:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85441 Where a refund becomes admissible after a favourable classification decision, the assessable value cannot be re-determined merely to levy excise duty on the refund amount itself and thereby reduce the refund. The text notes that the dispute was limited to the Revenue's attempt to reopen the computation after the earlier levy had been set aside. It further records that, under Section 4 of the Central Excise Act, 1944, there was no basis to charge duty on the refunded sum arising from an erroneous prior recovery. The assessee was therefore entitled to the full refund. Case-Laws Central Excise Fri, 10 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85441