https://www.taxtmi.com/caselaws?id=753690 The CESTAT Allahabad dismissed an appeal by a 100% EOU seeking refund of excess duty with interest. The appellant had deposited additional duty based on a department communication dated 30.07.2009 but failed to challenge the assessment order through proper appellate proceedings. The tribunal held that refund provisions under Section 27 of Customs Act and Section 11B of Central Excise Act are executionary and cannot modify assessment orders. Following SC precedents in ITC Ltd and Mafatlal Industries, the tribunal ruled that concluded assessment proceedings cannot be reopened through refund claims without challenging the original assessment through prescribed appellate channels. en-us Tue, 04 Jun 2024 00:00:00 +0530 Fri, 07 Jun 2024 20:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753690 The CESTAT Allahabad dismissed an appeal by a 100% EOU seeking refund of excess duty with interest. The appellant had deposited additional duty based on a department communication dated 30.07.2009 but failed to challenge the assessment order through proper appellate proceedings. The tribunal held that refund provisions under Section 27 of Customs Act and Section 11B of Central Excise Act are executionary and cannot modify assessment orders. Following SC precedents in ITC Ltd and Mafatlal Industries, the tribunal ruled that concluded assessment proceedings cannot be reopened through refund claims without challenging the original assessment through prescribed appellate channels. Case-Laws Central Excise Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753690