https://www.taxtmi.com/caselaws?id=339242 Refund of duty determined on production capacity cannot be granted while the underlying order fixing annual capacity and consequential duty liability remains final. The capacity computation included galleries, and the refund claim asserted that galleries should have been excluded. However, that contention could not reopen the operative capacity determination through refund proceedings. Although duty was stated to be not chargeable on gallery length, relief required prior reversal or modification of the original determination order. The refund claim was therefore not maintainable, and its rejection stood. 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 Refund of duty determined on production capacity cannot be granted while the underlying order fixing annual capacity and consequential duty liability remains final. The capacity computation included galleries, and the refund claim asserted that galleries should have been excluded. However, that contention could not reopen the operative capacity determination through refund proceedings. Although duty was stated to be not chargeable on gallery length, relief required prior reversal or modification of the original determination order. The refund claim was therefore not maintainable, and its rejection stood. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339242