https://www.taxtmi.com/caselaws?id=122234 After availing settlement under the Kar Vivad Samadhan Scheme and receiving a settlement certificate, the assessee could not reopen the settled liability to challenge the demand or seek reimbursement or refund. The matter had been settled on the basis of payment made under the scheme, and no independent grounds for refund were shown. As a result, the claim for reimbursement or refund was not maintainable. en-us Mon, 19 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 16:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122234 After availing settlement under the Kar Vivad Samadhan Scheme and receiving a settlement certificate, the assessee could not reopen the settled liability to challenge the demand or seek reimbursement or refund. The matter had been settled on the basis of payment made under the scheme, and no independent grounds for refund were shown. As a result, the claim for reimbursement or refund was not maintainable. Case-Laws Central Excise Mon, 19 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122234