https://www.taxtmi.com/caselaws?id=153935 Refund of duty paid on rectified spirit was held not maintainable where the assessee had already reversed credit attributable to inputs used in exempted goods. The earlier final order had accepted that confirmation of an 8% demand under Rule 57CC was not proper in those facts, and that order had attained finality. The assessee could not later adopt a contradictory position that the 8% demand was payable and that the excess amount was refundable. The rejection of the refund claim was therefore upheld, and no interference was found warranted. en-us Tue, 01 Dec 2009 00:00:00 +0530 Thu, 01 Aug 2013 17:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153935 Refund of duty paid on rectified spirit was held not maintainable where the assessee had already reversed credit attributable to inputs used in exempted goods. The earlier final order had accepted that confirmation of an 8% demand under Rule 57CC was not proper in those facts, and that order had attained finality. The assessee could not later adopt a contradictory position that the 8% demand was payable and that the excess amount was refundable. The rejection of the refund claim was therefore upheld, and no interference was found warranted. Case-Laws Central Excise Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153935