https://www.taxtmi.com/caselaws?id=46669 The court held that the appeal was maintainable under the Central Excise & Salt Act, 1944 against the communication issued by the Assistant Collector of Central Excise. The court determined that the refund order was valid and appealable, allowing the Collector to review and file an appeal against it. The duty paid based on an approved classification list remains valid until challenged, and the refund for the period before the revised classification was deemed erroneous and must be returned to the revenue. The court dismissed the petition, permitting the Excise Authorities to recover the erroneously refunded amount with interest, without awarding costs. en-us Mon, 14 Jul 2003 00:00:00 +0530 Fri, 23 Jul 2010 12:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46669 The court held that the appeal was maintainable under the Central Excise & Salt Act, 1944 against the communication issued by the Assistant Collector of Central Excise. The court determined that the refund order was valid and appealable, allowing the Collector to review and file an appeal against it. The duty paid based on an approved classification list remains valid until challenged, and the refund for the period before the revised classification was deemed erroneous and must be returned to the revenue. The court dismissed the petition, permitting the Excise Authorities to recover the erroneously refunded amount with interest, without awarding costs. Case-Laws Central Excise Mon, 14 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46669