https://www.taxtmi.com/caselaws?id=340950 Refund or credit claims seeking recovery of duty settled and appropriated under a Settlement Commission order are barred where they would disturb the statutory finality of the settlement. Recovery by a buyer unit of the same settled amount would reopen conclusive proceedings and undermine the settlement terms. Rule 57E of the Central Excise Rules could not support relief after its deletion when both the differential-duty payment and refund claim arose subsequently. Section 38A protects only rights or privileges accrued at repeal and does not revive a remedy for a post-deletion payment. Accordingly, no refund or credit was available. en-us Thu, 09 Mar 2017 00:00:00 +0530 Sat, 10 Feb 2018 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340950 Refund or credit claims seeking recovery of duty settled and appropriated under a Settlement Commission order are barred where they would disturb the statutory finality of the settlement. Recovery by a buyer unit of the same settled amount would reopen conclusive proceedings and undermine the settlement terms. Rule 57E of the Central Excise Rules could not support relief after its deletion when both the differential-duty payment and refund claim arose subsequently. Section 38A protects only rights or privileges accrued at repeal and does not revive a remedy for a post-deletion payment. Accordingly, no refund or credit was available. Case-Laws Central Excise Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340950