https://www.taxtmi.com/caselaws?id=761622 Triacontanol was treated as classifiable under the insecticide entry on the basis of settled classification reasoning, and the earlier view was followed without reopening the dispute or ordering a fresh determination. On the refund question, Education Cess and Secondary and Higher Education Cess were held not refundable under the relevant area-based exemption framework. Because the classification position was already settled, no remand was required for reclassification or for quantification; the original authority could compute any refundable amount on that settled basis. en-us Fri, 28 Jun 2024 00:00:00 +0530 Thu, 14 Nov 2024 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761622 Triacontanol was treated as classifiable under the insecticide entry on the basis of settled classification reasoning, and the earlier view was followed without reopening the dispute or ordering a fresh determination. On the refund question, Education Cess and Secondary and Higher Education Cess were held not refundable under the relevant area-based exemption framework. Because the classification position was already settled, no remand was required for reclassification or for quantification; the original authority could compute any refundable amount on that settled basis. Case-Laws Central Excise Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761622