https://www.taxtmi.com/caselaws?id=288771 Departmental retention from a refund was permissible only where the amount was legally payable under a lawful levy and assessment framework. For the period before an approved Item 68 classification existed, a hypothetical duty liability could not justify deduction from the refund because no lawful classification list or completed assessment supported recovery; retention was therefore not justified. After the Item 68 classification list was filed and approved from 16-4-1981, the self-removal scheme required duty to be paid under that approved classification, and the Department could retain the corresponding amount as a sum due to Government. en-us Tue, 05 Mar 1985 00:00:00 +0530 Sat, 27 Jun 2020 13:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288771 Departmental retention from a refund was permissible only where the amount was legally payable under a lawful levy and assessment framework. For the period before an approved Item 68 classification existed, a hypothetical duty liability could not justify deduction from the refund because no lawful classification list or completed assessment supported recovery; retention was therefore not justified. After the Item 68 classification list was filed and approved from 16-4-1981, the self-removal scheme required duty to be paid under that approved classification, and the Department could retain the corresponding amount as a sum due to Government. Case-Laws Central Excise Tue, 05 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288771