https://www.taxtmi.com/caselaws?id=757930 Periodical refunds of duty sanctioned by notification attained finality and the revenue could not invoke the extended period of limitation to reopen demands where it had not challenged the refund sanctioning orders; consequently demands under assessment for duty on MRP could not be sustained. The department had clarified duty payable on MRP with entitlement to abatement, appellants paid accordingly, prior audits and anti-evasion visits preceded DGCEI investigations and the extended limitation was held inapplicable, resulting in cancellation of demands and barring imposition of penalties against the appellants. en-us Wed, 04 Sep 2024 00:00:00 +0530 Thu, 29 Jan 2026 12:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757930 Periodical refunds of duty sanctioned by notification attained finality and the revenue could not invoke the extended period of limitation to reopen demands where it had not challenged the refund sanctioning orders; consequently demands under assessment for duty on MRP could not be sustained. The department had clarified duty payable on MRP with entitlement to abatement, appellants paid accordingly, prior audits and anti-evasion visits preceded DGCEI investigations and the extended limitation was held inapplicable, resulting in cancellation of demands and barring imposition of penalties against the appellants. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757930