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    <title>2006 (5) TMI 216 - CESTAT, MUMBAI</title>
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    <description>Where an adjudication order has finally held that no duty is leviable, refund of duty reversed under protest in the same levy dispute cannot be denied merely because the amount was not separately mentioned in the show cause notice. The finality of the earlier order was determinative of the levy issue, so the assessee&#039;s refund claim was maintainable and the departmental challenge failed.</description>
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    <pubDate>Wed, 03 May 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=117837</link>
      <description>Where an adjudication order has finally held that no duty is leviable, refund of duty reversed under protest in the same levy dispute cannot be denied merely because the amount was not separately mentioned in the show cause notice. The finality of the earlier order was determinative of the levy issue, so the assessee&#039;s refund claim was maintainable and the departmental challenge failed.</description>
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