https://www.taxtmi.com/caselaws?id=118119 The adjudicating authority could not decline to revisit refund quantification on the ground that the assessment had already been finalised, because the earlier remand had kept the refund issue open, including whether duty had been passed on. The exact amount therefore remained in dispute and had to be worked out afresh on the basis of the available records and the Chartered Accountant's certificate. The authority was required to state the method of calculation and reconsider the claim on merits. The matter was remanded for the limited purpose of re-examining and re-quantifying the refund in favour of the assessee. en-us Tue, 27 Dec 2005 00:00:00 +0530 Thu, 28 Jun 2012 16:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118119 The adjudicating authority could not decline to revisit refund quantification on the ground that the assessment had already been finalised, because the earlier remand had kept the refund issue open, including whether duty had been passed on. The exact amount therefore remained in dispute and had to be worked out afresh on the basis of the available records and the Chartered Accountant's certificate. The authority was required to state the method of calculation and reconsider the claim on merits. The matter was remanded for the limited purpose of re-examining and re-quantifying the refund in favour of the assessee. Case-Laws Central Excise Tue, 27 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118119