https://www.taxtmi.com/caselaws?id=41299 Excise duty on post-manufacturing expenses was treated as unlawful, following an earlier binding decision, so the objection to refund or relief on the basis of duty retention failed. The claim was held not to be barred by limitation because it was brought within three years of the decision declaring the levy unlawful, and the existence of an alternative remedy did not defeat writ relief where the levy was contrary to law and the claim was otherwise maintainable. Because the exact quantum of post-manufacturing expenses was not established on the record, the assessing authority was required to determine the amount after giving the petitioners an opportunity to adduce evidence. en-us Tue, 02 Mar 1982 00:00:00 +0530 Tue, 01 Jun 2010 18:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41299 Excise duty on post-manufacturing expenses was treated as unlawful, following an earlier binding decision, so the objection to refund or relief on the basis of duty retention failed. The claim was held not to be barred by limitation because it was brought within three years of the decision declaring the levy unlawful, and the existence of an alternative remedy did not defeat writ relief where the levy was contrary to law and the claim was otherwise maintainable. Because the exact quantum of post-manufacturing expenses was not established on the record, the assessing authority was required to determine the amount after giving the petitioners an opportunity to adduce evidence. Case-Laws Central Excise Tue, 02 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41299