https://www.taxtmi.com/caselaws?id=117138 Refund under Rule 156B of the Central Excise Rules, 1944 was unavailable where duty on clearances of reduced crude oil had been paid pursuant to a confirmed demand order under Rule 9(2) read with Section 11A, and the re-warehousing certificate was produced only later. The duty had been demanded because the Chapter X re-warehousing requirement was not met within time, and that demand remained unmodified. Rule 156B could not be used to bypass a subsisting demand order; refund could arise only if the demand was first modified or set aside. en-us Mon, 07 Nov 2005 00:00:00 +0530 Wed, 20 Jun 2012 15:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117138 Refund under Rule 156B of the Central Excise Rules, 1944 was unavailable where duty on clearances of reduced crude oil had been paid pursuant to a confirmed demand order under Rule 9(2) read with Section 11A, and the re-warehousing certificate was produced only later. The duty had been demanded because the Chapter X re-warehousing requirement was not met within time, and that demand remained unmodified. Rule 156B could not be used to bypass a subsisting demand order; refund could arise only if the demand was first modified or set aside. Case-Laws Central Excise Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117138