https://www.taxtmi.com/caselaws?id=114826 Refund could not be claimed on the basis of a favourable order in another assessee's case when the denial of an exemption notification in the respondent's own classification declaration had never been challenged. The settled principle applied was that an assessee must succeed or fail in its own proceedings, and an unchallenged order attains finality and remains binding in that assessee's case. A refund application cannot be used to indirectly question the correctness of such an order. On that basis, the refund claim was held not maintainable and the denial of exemption in the respondent's own case continued to bind, with the Revenue succeeding. en-us Mon, 13 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 14:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114826 Refund could not be claimed on the basis of a favourable order in another assessee's case when the denial of an exemption notification in the respondent's own classification declaration had never been challenged. The settled principle applied was that an assessee must succeed or fail in its own proceedings, and an unchallenged order attains finality and remains binding in that assessee's case. A refund application cannot be used to indirectly question the correctness of such an order. On that basis, the refund claim was held not maintainable and the denial of exemption in the respondent's own case continued to bind, with the Revenue succeeding. Case-Laws Central Excise Mon, 13 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114826