https://www.taxtmi.com/caselaws?id=205981 A refund claim cannot be reopened after the assessee expressly waived the amount and the adjudication order recording that waiver was never challenged. The unchallenged order had attained finality, so the same refund could not be pursued in later proceedings. Reliance on the earlier tribunal decision was found inapposite because the relevant demand for the period had already been accepted as valid when Notification No. 51/93 was examined. The refund claim was therefore not entertainable. en-us Thu, 11 Aug 2011 00:00:00 +0530 Wed, 05 Oct 2011 01:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205981 A refund claim cannot be reopened after the assessee expressly waived the amount and the adjudication order recording that waiver was never challenged. The unchallenged order had attained finality, so the same refund could not be pursued in later proceedings. Reliance on the earlier tribunal decision was found inapposite because the relevant demand for the period had already been accepted as valid when Notification No. 51/93 was examined. The refund claim was therefore not entertainable. Case-Laws Central Excise Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205981