Finality of unappealed refund rejection bars a fresh claim based on later export proof

A refund or rebate claim rejected by an adjudicating order that was not challenged within limitation attains finality and cannot be revived through a later letter or fresh claim supported by additional proof of export proceeds. The proper remedy is to appeal against the original rejection order within time; a subsequent return of the fresh claim does not reopen the concluded matter. Delay in dealing with the later claim cannot cure the failure to challenge the original order. The fresh claim was therefore not maintainable, and the rejection of the refund claim was upheld.

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Issues: Whether a refund or rebate claim, once rejected by an adjudicating order that was not appealed against and had attained finality, could be revived by filing a fresh letter or subsequent claim on producing additional proof of export proceeds.

Analysis: The earlier order rejecting part of the rebate/refund had not been challenged within the prescribed time and therefore attained finality. A subsequent letter seeking the same relief could not reopen or revive the concluded matter. The proper course was to challenge the original rejection order within limitation; the later return of the fresh claim by the Assistant Commissioner did not alter the legal position. The delay in returning the subsequent claim could not excuse the failure to appeal against the original order.

Conclusion: The fresh claim was not maintainable and the rejection of the refund claim was upheld.

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