https://www.taxtmi.com/caselaws?id=118886 The appeal against the rejection of a refund claim under the compounded levy scheme by the Commissioner (Appeals) of Central Excise and Customs, Surat-I, was dismissed. The rejection was based on the grounds that the claim was time-barred and not challenging an earlier order determining the Annual Production Capacity (APC). The court held that failing to appeal against an order precludes later questioning its correctness through a refund claim. The appellant's argument that the refund claim was filed before the issuance of the APC order was deemed untenable, emphasizing the need to challenge orders through proper statutory procedures rather than seeking redress through refund claims. en-us Tue, 25 Oct 2005 00:00:00 +0530 Fri, 06 Jul 2012 14:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118886 The appeal against the rejection of a refund claim under the compounded levy scheme by the Commissioner (Appeals) of Central Excise and Customs, Surat-I, was dismissed. The rejection was based on the grounds that the claim was time-barred and not challenging an earlier order determining the Annual Production Capacity (APC). The court held that failing to appeal against an order precludes later questioning its correctness through a refund claim. The appellant's argument that the refund claim was filed before the issuance of the APC order was deemed untenable, emphasizing the need to challenge orders through proper statutory procedures rather than seeking redress through refund claims. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118886