https://www.taxtmi.com/caselaws?id=339242 A refund of duty based on capacity determination could not be entertained where the original order fixing annual production capacity and the resulting duty liability had attained finality and was never challenged. The claim that galleries should have been excluded from the computation did not, by itself, justify refund because the operative assessment order remained in force. The article notes that the principle that duty is not chargeable on the length of galleries could not assist without first securing reversal or modification of the capacity-fixation order. The refund claim was therefore held not maintainable and its rejection was upheld. en-us Thu, 19 Jan 2017 00:00:00 +0530 Sat, 19 Aug 2017 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339242 A refund of duty based on capacity determination could not be entertained where the original order fixing annual production capacity and the resulting duty liability had attained finality and was never challenged. The claim that galleries should have been excluded from the computation did not, by itself, justify refund because the operative assessment order remained in force. The article notes that the principle that duty is not chargeable on the length of galleries could not assist without first securing reversal or modification of the capacity-fixation order. The refund claim was therefore held not maintainable and its rejection was upheld. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339242