https://www.taxtmi.com/caselaws?id=40904 A revisional order granting exemption subject to specified conditions was treated as final, so a subordinate excise authority could not reopen classification or deny the exemption absent any revival of jurisdiction by a superior order. The later attempt to reassess the matter was therefore characterised as a jurisdictional excess. Availability of an appellate remedy did not bar writ relief where the impugned action was without jurisdiction and would continue an unlawful levy contrary to the concluded exemption. The refund claim was treated as consequential to the challenge to the fresh order, not as a standalone money claim. en-us Mon, 19 Nov 1979 00:00:00 +0530 Sat, 15 May 2010 17:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40904 A revisional order granting exemption subject to specified conditions was treated as final, so a subordinate excise authority could not reopen classification or deny the exemption absent any revival of jurisdiction by a superior order. The later attempt to reassess the matter was therefore characterised as a jurisdictional excess. Availability of an appellate remedy did not bar writ relief where the impugned action was without jurisdiction and would continue an unlawful levy contrary to the concluded exemption. The refund claim was treated as consequential to the challenge to the fresh order, not as a standalone money claim. Case-Laws Central Excise Mon, 19 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40904