https://www.taxtmi.com/caselaws?id=251606 Refund of duty was held inadmissible where exemption under Notification No. 6/2002-CE was claimed only after clearance of goods on self-assessment. The Tribunal stated that no provisional assessment had been followed and the original assessment had neither been varied nor set aside. In that situation, refund proceedings could not be used to examine or reopen the validity of the completed assessment. The same principle applied to self-assessment: exemption not claimed at the time of clearance could not later be secured by refund unless the assessment was first challenged and modified. en-us Thu, 18 Sep 2014 00:00:00 +0530 Fri, 19 Sep 2014 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251606 Refund of duty was held inadmissible where exemption under Notification No. 6/2002-CE was claimed only after clearance of goods on self-assessment. The Tribunal stated that no provisional assessment had been followed and the original assessment had neither been varied nor set aside. In that situation, refund proceedings could not be used to examine or reopen the validity of the completed assessment. The same principle applied to self-assessment: exemption not claimed at the time of clearance could not later be secured by refund unless the assessment was first challenged and modified. Case-Laws Central Excise Thu, 18 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251606