https://www.taxtmi.com/caselaws?id=264058 A refund claim was held untenable where the assessee paid duty under protest but did not pursue the prescribed challenge to the approved price list, allowing the assessment and levy to attain finality; the completed collection could not later be reopened through refund proceedings. The document also states that where a refund granted under the refund mechanism is later set aside in appeal, recovery of the refunded amount does not require fresh proceedings under Section 11A of the Central Excise Act, 1944. Sections 11A and 11B operate separately, and restoration of the prior position follows as a consequence of reversal of the refund order. en-us Fri, 14 Aug 2015 00:00:00 +0530 Wed, 24 Feb 2016 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264058 A refund claim was held untenable where the assessee paid duty under protest but did not pursue the prescribed challenge to the approved price list, allowing the assessment and levy to attain finality; the completed collection could not later be reopened through refund proceedings. The document also states that where a refund granted under the refund mechanism is later set aside in appeal, recovery of the refunded amount does not require fresh proceedings under Section 11A of the Central Excise Act, 1944. Sections 11A and 11B operate separately, and restoration of the prior position follows as a consequence of reversal of the refund order. Case-Laws Central Excise Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264058