https://www.taxtmi.com/caselaws?id=45564 Excise recovery could not be sustained where the refund covered clearances spanning periods before and after 1-3-1966, because a demand cannot retrospectively claw back amounts on a legal basis that does not cover the entire refunded period. Recovery also could not rest on Collectorate trade notices or administrative instructions treating the products as flats, since tariff expressions were undefined, classification remained a quasi-judicial function, and subordinate instructions could not override the statute or control dispute resolution. The repayment order was set aside, though fresh action on lawful grounds was left open. en-us Thu, 15 Jul 1976 00:00:00 +0530 Mon, 12 Jul 2010 15:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45564 Excise recovery could not be sustained where the refund covered clearances spanning periods before and after 1-3-1966, because a demand cannot retrospectively claw back amounts on a legal basis that does not cover the entire refunded period. Recovery also could not rest on Collectorate trade notices or administrative instructions treating the products as flats, since tariff expressions were undefined, classification remained a quasi-judicial function, and subordinate instructions could not override the statute or control dispute resolution. The repayment order was set aside, though fresh action on lawful grounds was left open. Case-Laws Central Excise Thu, 15 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45564