COLLECTOR OF CENTRAL EXCISE, KANPUR vs FLOCKS (INDIA) PVT. LTD.

The Supreme Court addressed the issue of whether an assessee can challenge an appealable order of classification under the Central Excise and Salt Act, 1944, in a subsequent refund application. The Court held that the Assistant Collector's jurisdiction to consider a refund application is independent of the prior classification order, allowing the assessee to contest the classification even if the order was not appealed. The appeal was allowed, setting aside the previous orders that denied the refund based on the finality of the classification order.