https://www.taxtmi.com/caselaws?id=117219 A refund claim based on Notification No. 6/2002-CE was held unsustainable where the assessee had cleared goods on payment of duty at the tariff rate and had not claimed the exemption at the assessment stage. The benefit of the notification was raised for the first time in refund proceedings without first challenging the assessment orders. Applying the settled principle that refund cannot be used to reopen an unchallenged assessment, the claim was rejected and the relief granted by the appellate authority could not stand. en-us Thu, 05 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 11:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117219 A refund claim based on Notification No. 6/2002-CE was held unsustainable where the assessee had cleared goods on payment of duty at the tariff rate and had not claimed the exemption at the assessment stage. The benefit of the notification was raised for the first time in refund proceedings without first challenging the assessment orders. Applying the settled principle that refund cannot be used to reopen an unchallenged assessment, the claim was rejected and the relief granted by the appellate authority could not stand. Case-Laws Central Excise Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117219