https://www.taxtmi.com/caselaws?id=337149 A determination of annual production capacity under the compounded levy scheme was treated as an administrative exercise, not a judicial or quasi-judicial adjudication, so it was not appealable under the Central Excise Act, 1944. Because that capacity order was not capable of separate appeal, an assessee's refund claim could not be rejected merely on the ground that the order had not been independently challenged. The operative principle is that refund proceedings cannot be defeated solely by the absence of an appeal against a non-appealable administrative capacity determination. en-us Wed, 20 Jul 2016 00:00:00 +0530 Tue, 03 Jan 2017 23:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337149 A determination of annual production capacity under the compounded levy scheme was treated as an administrative exercise, not a judicial or quasi-judicial adjudication, so it was not appealable under the Central Excise Act, 1944. Because that capacity order was not capable of separate appeal, an assessee's refund claim could not be rejected merely on the ground that the order had not been independently challenged. The operative principle is that refund proceedings cannot be defeated solely by the absence of an appeal against a non-appealable administrative capacity determination. Case-Laws Central Excise Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337149