https://www.taxtmi.com/caselaws?id=256305 Where the department reopens a finalized assessment for the same period on a different ground, the assessee may contest all connected issues in defence and the earlier assessment cannot be treated as conclusive to exclude the refund claim. The reopened proceedings required reconsideration of the refund claim on merits, and the adjudicating authority was directed to examine the claim afresh. The impugned order was set aside and the matter remanded for fresh adjudication. en-us Mon, 05 Jan 2015 00:00:00 +0530 Mon, 09 Feb 2015 11:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256305 Where the department reopens a finalized assessment for the same period on a different ground, the assessee may contest all connected issues in defence and the earlier assessment cannot be treated as conclusive to exclude the refund claim. The reopened proceedings required reconsideration of the refund claim on merits, and the adjudicating authority was directed to examine the claim afresh. The impugned order was set aside and the matter remanded for fresh adjudication. Case-Laws Central Excise Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256305