https://www.taxtmi.com/caselaws?id=42935 Final appellate reclassification under central excise entitled the assessee to refund of excess duty collected on an erroneous classification, because Section 11B(3) governed the refund claim once the lower sub-heading classification attained finality. The absence of a payment under protest did not defeat the statutory refund right, as Rule 173B(3) was only procedural and could not override the refund mandate. A show cause notice based on the rejected earlier classification was therefore untenable. The excess duty for the relevant period was refundable, and the Department was required to process the refund with consequential reliefs. en-us Mon, 19 Nov 1990 00:00:00 +0530 Tue, 15 Jun 2010 11:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42935 Final appellate reclassification under central excise entitled the assessee to refund of excess duty collected on an erroneous classification, because Section 11B(3) governed the refund claim once the lower sub-heading classification attained finality. The absence of a payment under protest did not defeat the statutory refund right, as Rule 173B(3) was only procedural and could not override the refund mandate. A show cause notice based on the rejected earlier classification was therefore untenable. The excess duty for the relevant period was refundable, and the Department was required to process the refund with consequential reliefs. Case-Laws Central Excise Mon, 19 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42935