https://www.taxtmi.com/caselaws?id=754496 A final determination on classification and duty liability cannot be reopened in refund proceedings to defeat a refund flowing from that adjudication. Because the earlier setting aside of the duty demand had attained finality after the departmental challenge failed, the appellate authority could not revisit the settled classification issue while considering the refund claim. The rejection of refund was therefore unsustainable, and the refund sanctioned by the original authority was restored with consequential relief. en-us Fri, 07 Jun 2024 00:00:00 +0530 Tue, 25 Jun 2024 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754496 A final determination on classification and duty liability cannot be reopened in refund proceedings to defeat a refund flowing from that adjudication. Because the earlier setting aside of the duty demand had attained finality after the departmental challenge failed, the appellate authority could not revisit the settled classification issue while considering the refund claim. The rejection of refund was therefore unsustainable, and the refund sanctioned by the original authority was restored with consequential relief. Case-Laws Central Excise Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754496