https://www.taxtmi.com/caselaws?id=95094 Excise duty refund was held not maintainable where the revised price declaration was filed after clearance of the goods and the duty had already been paid on the basis of the approved declaration. The procedural scheme did not support a refund on a belated declaration, so the claimant could not rely on it to reopen the duty position. The Tribunal also applied the principle that an appealable adjudication order cannot be circumvented by filing a refund claim instead of challenging the order in appeal. On that basis, the refund claim failed. en-us Tue, 14 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95094 Excise duty refund was held not maintainable where the revised price declaration was filed after clearance of the goods and the duty had already been paid on the basis of the approved declaration. The procedural scheme did not support a refund on a belated declaration, so the claimant could not rely on it to reopen the duty position. The Tribunal also applied the principle that an appealable adjudication order cannot be circumvented by filing a refund claim instead of challenging the order in appeal. On that basis, the refund claim failed. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95094