https://www.taxtmi.com/caselaws?id=123470 Differential duty paid after revision of assessable value supported entitlement to Certificate A under Rule 57E for the earlier period, where similar relief had already been granted for the later period. Refusal to extend the same treatment to 1997-98 was treated as without valid reason and discriminatory in effect, so the appellate direction granting the certificate was sustained. Once the certificate was issued, the basis for any refund claim no longer survived. Objections alleging excess appellate jurisdiction and suppression were not accepted, and the departmental challenge failed. en-us Tue, 01 Apr 2008 00:00:00 +0530 Fri, 14 Sep 2012 13:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123470 Differential duty paid after revision of assessable value supported entitlement to Certificate A under Rule 57E for the earlier period, where similar relief had already been granted for the later period. Refusal to extend the same treatment to 1997-98 was treated as without valid reason and discriminatory in effect, so the appellate direction granting the certificate was sustained. Once the certificate was issued, the basis for any refund claim no longer survived. Objections alleging excess appellate jurisdiction and suppression were not accepted, and the departmental challenge failed. Case-Laws Central Excise Tue, 01 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123470