https://www.taxtmi.com/caselaws?id=85905 Refund of duty on tea cleared from Dibrugarh was confined to the extent permitted by the Gauhati High Court's directions and the Tribunal's earlier interpretation of Notification No. 184/81. The operative direction required assessment of tea grown in Dibrugarh during the relevant period at the concessional rate, and a later reference to tea removed did not enlarge that limitation. The challenge to the Assistant Collector's calculation was also not entertainable because it was not raised before the lower appellate authority and was unsupported by the record. No further refund was therefore due. en-us Mon, 08 Jul 1996 00:00:00 +0530 Mon, 08 Aug 2011 18:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85905 Refund of duty on tea cleared from Dibrugarh was confined to the extent permitted by the Gauhati High Court's directions and the Tribunal's earlier interpretation of Notification No. 184/81. The operative direction required assessment of tea grown in Dibrugarh during the relevant period at the concessional rate, and a later reference to tea removed did not enlarge that limitation. The challenge to the Assistant Collector's calculation was also not entertainable because it was not raised before the lower appellate authority and was unsupported by the record. No further refund was therefore due. Case-Laws Central Excise Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85905