https://www.taxtmi.com/caselaws?id=46289 Dismissal of the special leave petition rendered the High Court's classification ruling final for this dispute, so a later contrary view in an unconnected matter did not reopen the issue. The objection based on Article 136 was rejected, and the assessee was treated as entitled to the excise duty refund ordered by the High Court. The principle in M/s. Shenoy & Co. was held inapplicable because that case concerned a common mandamus arising from constitutional challenges across multiple writ petitions, unlike the final judgment in an individual appeal. The refund was to be examined by the authorities in light of the statute as amended and Mafatlal Industries Ltd. v. Union of India. en-us Wed, 01 May 2002 00:00:00 +0530 Sat, 17 Jul 2010 10:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46289 Dismissal of the special leave petition rendered the High Court's classification ruling final for this dispute, so a later contrary view in an unconnected matter did not reopen the issue. The objection based on Article 136 was rejected, and the assessee was treated as entitled to the excise duty refund ordered by the High Court. The principle in M/s. Shenoy & Co. was held inapplicable because that case concerned a common mandamus arising from constitutional challenges across multiple writ petitions, unlike the final judgment in an individual appeal. The refund was to be examined by the authorities in light of the statute as amended and Mafatlal Industries Ltd. v. Union of India. Case-Laws Central Excise Wed, 01 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46289