https://www.taxtmi.com/caselaws?id=267549 Where an assessee voluntarily restricts a rebate claim before sanction, the sanction order operates only on the reduced claim. The balance amount, being excess duty paid on a different legal footing, is not treated as a rejected rebate component and may be claimed separately as refund. The earlier rebate order does not attain finality against that distinct component, so no appeal against the first order is required to preserve the later refund claim. On that basis, the order denying the subsequent refund was held unsustainable and the relief to the assessee was restored. en-us Mon, 29 Jun 2015 00:00:00 +0530 Mon, 09 Nov 2015 14:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267549 Where an assessee voluntarily restricts a rebate claim before sanction, the sanction order operates only on the reduced claim. The balance amount, being excess duty paid on a different legal footing, is not treated as a rejected rebate component and may be claimed separately as refund. The earlier rebate order does not attain finality against that distinct component, so no appeal against the first order is required to preserve the later refund claim. On that basis, the order denying the subsequent refund was held unsustainable and the relief to the assessee was restored. Case-Laws Central Excise Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267549