https://www.taxtmi.com/caselaws?id=367031 Refund of excess export duty was held payable where identical goods had already been classified under Chapter Heading 2614 00 20, making the higher levy unsustainable. The Tribunal's classification finding was treated as binding on subordinate authorities, and duty paid under protest had to be returned once the levy was found unlawful. Pendency of the Department's appeal before the Supreme Court did not justify withholding refund in the absence of any stay. The refusal to grant refund was therefore unsustainable and liable to be quashed. en-us Wed, 09 May 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367031 Refund of excess export duty was held payable where identical goods had already been classified under Chapter Heading 2614 00 20, making the higher levy unsustainable. The Tribunal's classification finding was treated as binding on subordinate authorities, and duty paid under protest had to be returned once the levy was found unlawful. Pendency of the Department's appeal before the Supreme Court did not justify withholding refund in the absence of any stay. The refusal to grant refund was therefore unsustainable and liable to be quashed. Case-Laws Customs Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367031