https://www.taxtmi.com/caselaws?id=209117 A refund claim cannot be used to reopen a finalised, appealable assessment or to dispute whether the goods were dutiable; such objections must be raised in the statutory adjudication or appeal process. The exemption under Notification No. 74/93-CE was available only on strict compliance with its conditions, including proof that the goods were manufactured by a State Government factory and intended for use by a Government department, which was not established on the record. The assessee also failed to rebut unjust enrichment, as mere assertions or a general balance-sheet reference did not prove that the duty incidence had not been passed on. The refund claims were therefore unsustainable. en-us Wed, 16 Mar 2011 00:00:00 +0530 Mon, 29 Jul 2013 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209117 A refund claim cannot be used to reopen a finalised, appealable assessment or to dispute whether the goods were dutiable; such objections must be raised in the statutory adjudication or appeal process. The exemption under Notification No. 74/93-CE was available only on strict compliance with its conditions, including proof that the goods were manufactured by a State Government factory and intended for use by a Government department, which was not established on the record. The assessee also failed to rebut unjust enrichment, as mere assertions or a general balance-sheet reference did not prove that the duty incidence had not been passed on. The refund claims were therefore unsustainable. Case-Laws Central Excise Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209117