https://www.taxtmi.com/caselaws?id=126001 Refund entitlement was linked to the correct classification of the product under the lower-duty sub-heading, not to the date on which the classification list was received by the Department. The later receipt of the classification list was therefore not a valid ground to deny refund. Retrospective approval of the classification list was held permissible, and the normal limitation period continued to allow the Department to act for short levy or non-levy while also enabling the assessee to seek refund. The refund rejection was unsustainable, the claim was held admissible on merits, and the matter was remanded to the original authority to consider sanction of refund if otherwise admissible. en-us Mon, 09 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 12:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126001 Refund entitlement was linked to the correct classification of the product under the lower-duty sub-heading, not to the date on which the classification list was received by the Department. The later receipt of the classification list was therefore not a valid ground to deny refund. Retrospective approval of the classification list was held permissible, and the normal limitation period continued to allow the Department to act for short levy or non-levy while also enabling the assessee to seek refund. The refund rejection was unsustainable, the claim was held admissible on merits, and the matter was remanded to the original authority to consider sanction of refund if otherwise admissible. Case-Laws Customs Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126001