https://www.taxtmi.com/caselaws?id=108419 A deliberate and informed election of classification or exemption notification binds the assessee, and the position cannot be reopened later merely because another benefit is discovered. Where the taxpayer knowingly paid duty under one chosen notification and only afterward attempted to switch to an alternative basis for refund, the claim failed because the omission was not inadvertent but a conscious choice. The earlier classification approval was relevant only as support for the principle that a selected fiscal position, once adopted, cannot be altered inconsistently at a later stage. Refund was therefore not maintainable. en-us Fri, 04 Jan 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108419 A deliberate and informed election of classification or exemption notification binds the assessee, and the position cannot be reopened later merely because another benefit is discovered. Where the taxpayer knowingly paid duty under one chosen notification and only afterward attempted to switch to an alternative basis for refund, the claim failed because the omission was not inadvertent but a conscious choice. The earlier classification approval was relevant only as support for the principle that a selected fiscal position, once adopted, cannot be altered inconsistently at a later stage. Refund was therefore not maintainable. Case-Laws Central Excise Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108419