https://www.taxtmi.com/caselaws?id=41163 A subordinate authority could not refuse a refund claim after an appellate order had already set aside the assessment and directed consequential relief; disregarding that direction was improper and illegal. On the valuation issue, where duty changed from specific to ad valorem and the applicable wholesale price for pre-1-3-1969 tenders continued thereafter, the duty element embedded in that price had to be abated in computing assessable value. The claim was therefore treated as valid and relief was granted to the petitioners. en-us Fri, 21 Sep 1979 00:00:00 +0530 Fri, 21 May 2010 13:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41163 A subordinate authority could not refuse a refund claim after an appellate order had already set aside the assessment and directed consequential relief; disregarding that direction was improper and illegal. On the valuation issue, where duty changed from specific to ad valorem and the applicable wholesale price for pre-1-3-1969 tenders continued thereafter, the duty element embedded in that price had to be abated in computing assessable value. The claim was therefore treated as valid and relief was granted to the petitioners. Case-Laws Central Excise Fri, 21 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41163