https://www.taxtmi.com/caselaws?id=40906 Refund of duty was not available for goods cleared on payment of duty and destroyed only after clearance, because the destruction occurred at a post-clearance stage and no refund provision was applicable to that situation. The authorities also held that the revision applicants lacked locus standi to pursue the claim, since the refund application had been made by a different concern treated as a separate legal entity, and common ownership did not alter that position. On those grounds, the refund claim was held not maintainable and rejection of refund was upheld. en-us Mon, 07 Jan 1980 00:00:00 +0530 Sat, 15 May 2010 17:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40906 Refund of duty was not available for goods cleared on payment of duty and destroyed only after clearance, because the destruction occurred at a post-clearance stage and no refund provision was applicable to that situation. The authorities also held that the revision applicants lacked locus standi to pursue the claim, since the refund application had been made by a different concern treated as a separate legal entity, and common ownership did not alter that position. On those grounds, the refund claim was held not maintainable and rejection of refund was upheld. Case-Laws Central Excise Mon, 07 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40906