https://www.taxtmi.com/caselaws?id=288850 An exemption benefit not claimed by the manufacturer at the stage of an approved, unchallenged classification list could not later be obtained indirectly by the buyer through a refund claim. The settled position applied was that a completed approval could not be reopened through a subsequent refund application to secure the notification benefit. The argument based on Modvat credit under Rule 57C was not accepted as a separate ground to deny refund, because any credit could be reversed if the goods were treated as exempt; however, that did not change the refusal of refund on the first ground. The buyer was therefore not entitled to refund. en-us Fri, 10 Jan 2003 00:00:00 +0530 Thu, 02 Jul 2020 15:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288850 An exemption benefit not claimed by the manufacturer at the stage of an approved, unchallenged classification list could not later be obtained indirectly by the buyer through a refund claim. The settled position applied was that a completed approval could not be reopened through a subsequent refund application to secure the notification benefit. The argument based on Modvat credit under Rule 57C was not accepted as a separate ground to deny refund, because any credit could be reversed if the goods were treated as exempt; however, that did not change the refusal of refund on the first ground. The buyer was therefore not entitled to refund. Case-Laws Central Excise Fri, 10 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288850