https://www.taxtmi.com/caselaws?id=165583 A revisional order holding that woollen tufted carpets were not excisable bound subordinate excise authorities for later periods, so duty retained on the same goods was recoverable. On the tariff interpretation, non-woven woollen tufted carpets were outside Item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944, and no excise duty could be levied. The civil suit was maintainable because the statutory bar did not apply to an unauthorised levy, and it was within limitation as the cause of action arose when refund was refused after the revisional order. The assessee was therefore entitled to refund, future interest, and costs. en-us Thu, 02 Feb 1978 00:00:00 +0530 Sat, 02 Aug 2014 11:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165583 A revisional order holding that woollen tufted carpets were not excisable bound subordinate excise authorities for later periods, so duty retained on the same goods was recoverable. On the tariff interpretation, non-woven woollen tufted carpets were outside Item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944, and no excise duty could be levied. The civil suit was maintainable because the statutory bar did not apply to an unauthorised levy, and it was within limitation as the cause of action arose when refund was refused after the revisional order. The assessee was therefore entitled to refund, future interest, and costs. Case-Laws Central Excise Thu, 02 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165583