https://www.taxtmi.com/caselaws?id=1969 Refund arising from provisional assessment could not be entertained where the final assessment had been completed and no appeal was filed against that final order. The goods were provisionally assessed, then finalised with a direction to deposit differential duty on depot sales. Because the final assessment did not accept the assessee's claim of excess duty payment, the later refund application could not be used to indirectly challenge that concluded assessment. The governing principle is that a final assessment order must be contested in the prescribed appellate manner and cannot be bypassed through refund proceedings. The refund claim was therefore held not maintainable. en-us Fri, 09 Feb 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1969 Refund arising from provisional assessment could not be entertained where the final assessment had been completed and no appeal was filed against that final order. The goods were provisionally assessed, then finalised with a direction to deposit differential duty on depot sales. Because the final assessment did not accept the assessee's claim of excess duty payment, the later refund application could not be used to indirectly challenge that concluded assessment. The governing principle is that a final assessment order must be contested in the prescribed appellate manner and cannot be bypassed through refund proceedings. The refund claim was therefore held not maintainable. Case-Laws Central Excise Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1969