https://www.taxtmi.com/caselaws?id=30383 Refund proceedings cannot be used to reopen an assessment or valuation that has attained finality. Where duty was self-assessed under the RT-12 procedure and no appeal was filed against the completed assessment, the assessable value and duty determination remained binding. A refund claim based on credit notes for after-sales service, because it effectively sought alteration of valuation, was not maintainable without first obtaining modification of the assessment through appeal or review. The refund claims were therefore rejected, with the assessee's appeals failing and the Revenue's appeals succeeding. en-us Wed, 26 Mar 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30383 Refund proceedings cannot be used to reopen an assessment or valuation that has attained finality. Where duty was self-assessed under the RT-12 procedure and no appeal was filed against the completed assessment, the assessable value and duty determination remained binding. A refund claim based on credit notes for after-sales service, because it effectively sought alteration of valuation, was not maintainable without first obtaining modification of the assessment through appeal or review. The refund claims were therefore rejected, with the assessee's appeals failing and the Revenue's appeals succeeding. Case-Laws Central Excise Wed, 26 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30383