https://www.taxtmi.com/caselaws?id=770735 Refund claims arising from the classification of coconut oil packed in containers below 200 ml could not be rejected on the strength of a circular that had later been withdrawn. The lower authority's reasoning lost its basis once the circular ceased to operate, and the record also showed that the classification dispute had been decided in favour of the assessee by higher fora. The deposits made during investigation did not, by themselves, bar refund relief. The rejection of the refund claims was therefore unsustainable, and consequential refund relief followed. en-us Mon, 17 Feb 2025 00:00:00 +0530 Tue, 13 May 2025 12:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770735 Refund claims arising from the classification of coconut oil packed in containers below 200 ml could not be rejected on the strength of a circular that had later been withdrawn. The lower authority's reasoning lost its basis once the circular ceased to operate, and the record also showed that the classification dispute had been decided in favour of the assessee by higher fora. The deposits made during investigation did not, by themselves, bar refund relief. The rejection of the refund claims was therefore unsustainable, and consequential refund relief followed. Case-Laws Central Excise Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770735