https://www.taxtmi.com/caselaws?id=205421 A refund claim must be assessed on the terms actually made, and an excess refund arising from a retrospective amendment cannot be treated as adjusted against a later claim unless that adjustment is expressly sought in the refund application. Earlier letters from the assessee did not amend the filed refund claim, and the sanctioning authority could not be presumed to have granted relief beyond the amount claimed. The attempted recasting of a concluded refund claim was impermissible, so recovery of the excess refund was upheld. en-us Thu, 16 Dec 2010 00:00:00 +0530 Tue, 23 Aug 2011 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205421 A refund claim must be assessed on the terms actually made, and an excess refund arising from a retrospective amendment cannot be treated as adjusted against a later claim unless that adjustment is expressly sought in the refund application. Earlier letters from the assessee did not amend the filed refund claim, and the sanctioning authority could not be presumed to have granted relief beyond the amount claimed. The attempted recasting of a concluded refund claim was impermissible, so recovery of the excess refund was upheld. Case-Laws Central Excise Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205421