https://www.taxtmi.com/caselaws?id=167588 An unchallenged assessment order that had already decided the price-declaration and freight issues prevented the assessees from treating the assessments as provisional; prior protest letters could not keep the matter open. A refund claim filed years later was held subject to the statutory limitation for excise refunds, and the alleged valuation error was not treated as a manifest mistake of law. The authority also noted that the invoices did not separately show the claimed deductions and that the freight and distribution charges were not established as wholly excludible post-manufacturing expenses. The refund claims were rejected and the assessment orders were sustained. en-us Thu, 24 Mar 1977 00:00:00 +0530 Thu, 25 Dec 2014 14:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167588 An unchallenged assessment order that had already decided the price-declaration and freight issues prevented the assessees from treating the assessments as provisional; prior protest letters could not keep the matter open. A refund claim filed years later was held subject to the statutory limitation for excise refunds, and the alleged valuation error was not treated as a manifest mistake of law. The authority also noted that the invoices did not separately show the claimed deductions and that the freight and distribution charges were not established as wholly excludible post-manufacturing expenses. The refund claims were rejected and the assessment orders were sustained. Case-Laws Central Excise Thu, 24 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167588