https://www.taxtmi.com/caselaws?id=101406 After duty liability is redetermined under Section 3A(4), adjustment or refund under Section 3A(5) is not automatic. The assessee must claim that relief, and where no such request is made before the Commissioner, no legal duty arises for the authority to grant adjustment or refund on its own motion. Since the redetermination itself was not disputed and the record showed no claim for consequential relief when the order was passed, the challenge to the Commissioner's refusal failed. en-us Tue, 05 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 16:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101406 After duty liability is redetermined under Section 3A(4), adjustment or refund under Section 3A(5) is not automatic. The assessee must claim that relief, and where no such request is made before the Commissioner, no legal duty arises for the authority to grant adjustment or refund on its own motion. Since the redetermination itself was not disputed and the record showed no claim for consequential relief when the order was passed, the challenge to the Commissioner's refusal failed. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101406