https://www.taxtmi.com/caselaws?id=42833 Excess excise duty recovered under orders later set aside is refundable as restitution, and the refund entitlement cannot be restricted by narrow objections to individual products where the revisional finding governed the assessment orders as a whole. An unsupported gate-pass objection was displaced by acknowledgment evidence, and the absence of payment under protest under Rule 233-B was treated as procedural rather than decisive. The amount restored by refund also could not be subjected to fresh excise duty under Section 4 of the Central Excises and Salt Act, 1944, because there was no basis to tax money returned after an erroneous recovery. The full refund claim was therefore sustainable. en-us Thu, 06 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 15:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42833 Excess excise duty recovered under orders later set aside is refundable as restitution, and the refund entitlement cannot be restricted by narrow objections to individual products where the revisional finding governed the assessment orders as a whole. An unsupported gate-pass objection was displaced by acknowledgment evidence, and the absence of payment under protest under Rule 233-B was treated as procedural rather than decisive. The amount restored by refund also could not be subjected to fresh excise duty under Section 4 of the Central Excises and Salt Act, 1944, because there was no basis to tax money returned after an erroneous recovery. The full refund claim was therefore sustainable. Case-Laws Central Excise Thu, 06 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42833