https://www.taxtmi.com/caselaws?id=212890 Refund under Notification No. 33/99-CE could not be denied on limitation or eligibility grounds once the Assistant Commissioner's prior order on eligibility had attained finality and was never challenged by the Revenue. The refund was granted on that settled basis, and the assessee had complied with the notification procedure by filing monthly statements of duty paid through the account current. In these circumstances, the Revenue was not permitted to reopen the concluded issue in the later refund proceedings. The refund order was therefore upheld and the Revenue's objection failed. en-us Tue, 21 Jun 2011 00:00:00 +0530 Mon, 30 Apr 2012 05:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212890 Refund under Notification No. 33/99-CE could not be denied on limitation or eligibility grounds once the Assistant Commissioner's prior order on eligibility had attained finality and was never challenged by the Revenue. The refund was granted on that settled basis, and the assessee had complied with the notification procedure by filing monthly statements of duty paid through the account current. In these circumstances, the Revenue was not permitted to reopen the concluded issue in the later refund proceedings. The refund order was therefore upheld and the Revenue's objection failed. Case-Laws Central Excise Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212890