https://www.taxtmi.com/caselaws?id=219302 A refund or rebate claim rejected by an adjudicating order that was not challenged within limitation attains finality and cannot be revived through a later letter or fresh claim supported by additional proof of export proceeds. The proper remedy is to appeal against the original rejection order within time; a subsequent return of the fresh claim does not reopen the concluded matter. Delay in dealing with the later claim cannot cure the failure to challenge the original order. The fresh claim was therefore not maintainable, and the rejection of the refund claim was upheld. en-us Tue, 20 Nov 2012 00:00:00 +0530 Mon, 10 Dec 2012 08:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219302 A refund or rebate claim rejected by an adjudicating order that was not challenged within limitation attains finality and cannot be revived through a later letter or fresh claim supported by additional proof of export proceeds. The proper remedy is to appeal against the original rejection order within time; a subsequent return of the fresh claim does not reopen the concluded matter. Delay in dealing with the later claim cannot cure the failure to challenge the original order. The fresh claim was therefore not maintainable, and the rejection of the refund claim was upheld. Case-Laws Service Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219302