https://www.taxtmi.com/caselaws?id=351383 Refund of proportionate duty was held inadmissible where the claim related to a distinct duty payment for a separate period, and the assessee had already allowed a prior abatement rejection on the sealed machine to attain finality. The tribunal treated the earlier rejection as settled and held that a fresh refund claim could not be clubbed with that concluded issue to indirectly reopen it. The refund claim was therefore rejected because separate duty payments and separate proceedings cannot be combined to defeat a final order on the related abatement dispute. en-us Fri, 13 Oct 2017 00:00:00 +0530 Wed, 29 Nov 2017 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351383 Refund of proportionate duty was held inadmissible where the claim related to a distinct duty payment for a separate period, and the assessee had already allowed a prior abatement rejection on the sealed machine to attain finality. The tribunal treated the earlier rejection as settled and held that a fresh refund claim could not be clubbed with that concluded issue to indirectly reopen it. The refund claim was therefore rejected because separate duty payments and separate proceedings cannot be combined to defeat a final order on the related abatement dispute. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351383