https://www.taxtmi.com/caselaws?id=357416 The maintainability of a refund claim was treated as settled by Supreme Court authority, so the absence of a challenge to the supplier's assessment did not by itself bar refund. The decisive issue was factual: whether duty had actually been paid under protest or whether the assessment was provisional. As that factual position was not established on the record, the matter was sent back to the original adjudicating authority to verify those facts and decide the refund claim accordingly. The refund claim was therefore not finally determined on merits. en-us Wed, 28 Feb 2018 00:00:00 +0530 Fri, 23 Mar 2018 07:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357416 The maintainability of a refund claim was treated as settled by Supreme Court authority, so the absence of a challenge to the supplier's assessment did not by itself bar refund. The decisive issue was factual: whether duty had actually been paid under protest or whether the assessment was provisional. As that factual position was not established on the record, the matter was sent back to the original adjudicating authority to verify those facts and decide the refund claim accordingly. The refund claim was therefore not finally determined on merits. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357416