https://www.taxtmi.com/caselaws?id=72947 A refund claim cannot be used to indirectly reopen a final assessment or an approved assessable value that has attained finality. The approved price list and assessments based on it were not challenged in the proper manner, and the Central Excise scheme treated valuation and assessment as distinct steps that become conclusive once completed. A refund order that is inconsistent with a final assessment cannot stand alongside that determination. The refund claim was therefore not maintainable, and the final assessment could not be reopened through refund proceedings. en-us Thu, 05 Mar 1987 00:00:00 +0530 Thu, 26 May 2011 11:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72947 A refund claim cannot be used to indirectly reopen a final assessment or an approved assessable value that has attained finality. The approved price list and assessments based on it were not challenged in the proper manner, and the Central Excise scheme treated valuation and assessment as distinct steps that become conclusive once completed. A refund order that is inconsistent with a final assessment cannot stand alongside that determination. The refund claim was therefore not maintainable, and the final assessment could not be reopened through refund proceedings. Case-Laws Central Excise Thu, 05 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72947