https://www.taxtmi.com/caselaws?id=167308 The Tribunal dismissed the appeal filed by the Collector of Central Excise, upholding the order of the Collector (Appeals) that set aside the Assistant Collector's decision rejecting a refund claim for packing charges inclusion in the assessable value of excisable goods. The Tribunal emphasized that the subsequent Assistant Collector's rejection of the refund claim was beyond his competence as it amounted to a review of a decision already in favor of the respondent. The Tribunal held that the successor Assistant Collector could not disregard the earlier decision, and directed the department to grant consequential relief within three months. en-us Tue, 30 Oct 1984 00:00:00 +0530 Mon, 15 Dec 2014 17:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167308 The Tribunal dismissed the appeal filed by the Collector of Central Excise, upholding the order of the Collector (Appeals) that set aside the Assistant Collector's decision rejecting a refund claim for packing charges inclusion in the assessable value of excisable goods. The Tribunal emphasized that the subsequent Assistant Collector's rejection of the refund claim was beyond his competence as it amounted to a review of a decision already in favor of the respondent. The Tribunal held that the successor Assistant Collector could not disregard the earlier decision, and directed the department to grant consequential relief within three months. Case-Laws Central Excise Tue, 30 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167308