https://www.taxtmi.com/caselaws?id=41628 Where the material facts were undisputed and excise valuation had already been settled by the Supreme Court, the refund had to be computed on the wholesale price charged by the manufacturer to its stockists, not on the stockists' resale price. The Board's show-cause notice seeking to revise the refund order proceeded on a misreading of that settled law and on assumptions contrary to the approved price lists and earlier departmental acceptance, so it lacked jurisdiction and was quashed in writ proceedings. Objections as to the successor Assistant Collector's competence and the need for further factual inquiry were rejected because the refund jurisdiction lay with the proper authority and no fresh factual basis was required. en-us Fri, 16 Mar 1984 00:00:00 +0530 Sat, 05 Jun 2010 10:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41628 Where the material facts were undisputed and excise valuation had already been settled by the Supreme Court, the refund had to be computed on the wholesale price charged by the manufacturer to its stockists, not on the stockists' resale price. The Board's show-cause notice seeking to revise the refund order proceeded on a misreading of that settled law and on assumptions contrary to the approved price lists and earlier departmental acceptance, so it lacked jurisdiction and was quashed in writ proceedings. Objections as to the successor Assistant Collector's competence and the need for further factual inquiry were rejected because the refund jurisdiction lay with the proper authority and no fresh factual basis was required. Case-Laws Central Excise Fri, 16 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41628