https://www.taxtmi.com/caselaws?id=91996 The Tribunal upheld the Assistant Collector's rejection of a refund claim for the classification of rubberised cotton fabrics, based on a High Court decision that had finalized the issue against the respondent. The Tribunal ruled that a subsequent Tariff Advice could not reopen settled matters, affirming the impermissibility of reconsidering the classification and refund claim based on the new advice. Consequently, the Tribunal set aside the Collector (Appeals) decision and reinstated the Assistant Collector's rejection, allowing the Department's appeal. en-us Thu, 29 May 1997 00:00:00 +0530 Sat, 22 Oct 2011 14:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91996 The Tribunal upheld the Assistant Collector's rejection of a refund claim for the classification of rubberised cotton fabrics, based on a High Court decision that had finalized the issue against the respondent. The Tribunal ruled that a subsequent Tariff Advice could not reopen settled matters, affirming the impermissibility of reconsidering the classification and refund claim based on the new advice. Consequently, the Tribunal set aside the Collector (Appeals) decision and reinstated the Assistant Collector's rejection, allowing the Department's appeal. Case-Laws Central Excise Thu, 29 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91996