https://www.taxtmi.com/caselaws?id=43536 Excise refund could not be denied by treating duty already paid as conclusively assessed under Tariff Item 33(3) when the revisional authority had only set aside the earlier classification and remitted the matter for fresh adjudication after notice and hearing. The Assistant Collector could not assume a final determination on classification or retain duty paid under Item 33(2) by way of adjustment unless a lawful demand under Item 33(3) had been validly raised and decided in accordance with law. The refusal of refund and attempted adjustment were therefore unsustainable. en-us Thu, 20 Aug 1987 00:00:00 +0530 Fri, 18 Jun 2010 16:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43536 Excise refund could not be denied by treating duty already paid as conclusively assessed under Tariff Item 33(3) when the revisional authority had only set aside the earlier classification and remitted the matter for fresh adjudication after notice and hearing. The Assistant Collector could not assume a final determination on classification or retain duty paid under Item 33(2) by way of adjustment unless a lawful demand under Item 33(3) had been validly raised and decided in accordance with law. The refusal of refund and attempted adjustment were therefore unsustainable. Case-Laws Central Excise Thu, 20 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43536