https://www.taxtmi.com/caselaws?id=153825 The Appellate Tribunal CESTAT Ahmedabad rejected the Revenue's appeal against the Order in Original (OIA) regarding a refund claim for a specific period. The case centered on the includibility of secondary packing cost in the assessable value of goods cleared by the respondents. The Tribunal held that the issue had already attained finality for periods before March 1996 and after September 1999, as evidenced by accepted Tribunal orders. As the refund claim period fell between these finalized periods and duty was paid under protest, the Tribunal concluded that the Department could not reopen the matter, ultimately dismissing the Revenue's appeal. en-us Mon, 09 Nov 2009 00:00:00 +0530 Wed, 31 Jul 2013 16:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153825 The Appellate Tribunal CESTAT Ahmedabad rejected the Revenue's appeal against the Order in Original (OIA) regarding a refund claim for a specific period. The case centered on the includibility of secondary packing cost in the assessable value of goods cleared by the respondents. The Tribunal held that the issue had already attained finality for periods before March 1996 and after September 1999, as evidenced by accepted Tribunal orders. As the refund claim period fell between these finalized periods and duty was paid under protest, the Tribunal concluded that the Department could not reopen the matter, ultimately dismissing the Revenue's appeal. Case-Laws Central Excise Mon, 09 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153825