https://www.taxtmi.com/caselaws?id=44783 A speaking order on approval of a classification list is required only when the proper officer adjudicates a dispute or modifies the assessee's position. Where the list is accepted on the assessee's own qualifying terms and no controversy is decided, approval may be granted without a reasoned order. On those facts, the classification list was accepted subject to the pending appellate outcome, so no adjudicatory determination arose and no speaking order was necessary. The request for mandamus was therefore not warranted. Any consequential refund, if otherwise available, could still be pursued under the statutory refund provisions. en-us Wed, 25 Jun 1997 00:00:00 +0530 Sat, 03 Jul 2010 17:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44783 A speaking order on approval of a classification list is required only when the proper officer adjudicates a dispute or modifies the assessee's position. Where the list is accepted on the assessee's own qualifying terms and no controversy is decided, approval may be granted without a reasoned order. On those facts, the classification list was accepted subject to the pending appellate outcome, so no adjudicatory determination arose and no speaking order was necessary. The request for mandamus was therefore not warranted. Any consequential refund, if otherwise available, could still be pursued under the statutory refund provisions. Case-Laws Central Excise Wed, 25 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44783