https://www.taxtmi.com/caselaws?id=98431 A refund claim cannot be used to reopen a duty demand that has already been confirmed in adjudication, upheld on appeal, and paid under the competent authority's order. Where the assessee contends that the differential duty was wrongly computed, the proper remedy is to challenge that computation in the original proceedings, not through refund proceedings. A concluded determination cannot be indirectly assailed by questioning the earlier calculation in a later refund claim, so the refund claim was held not maintainable. en-us Tue, 06 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 16:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98431 A refund claim cannot be used to reopen a duty demand that has already been confirmed in adjudication, upheld on appeal, and paid under the competent authority's order. Where the assessee contends that the differential duty was wrongly computed, the proper remedy is to challenge that computation in the original proceedings, not through refund proceedings. A concluded determination cannot be indirectly assailed by questioning the earlier calculation in a later refund claim, so the refund claim was held not maintainable. Case-Laws Central Excise Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98431