https://www.taxtmi.com/caselaws?id=51511 Refund cannot be claimed merely on the strength of a decision rendered in another party's case, because the Mafatlal Industries embargo prevents reopening of refund claims on that basis alone. The benefit of Ram Body Builders did not automatically extend to respondents who were not parties to that litigation, and the claim was rejected on that point. Entitlement to refund under section 11B also depends on factual inquiry into whether the assessment was final or provisional and whether the incidence of duty had been passed on. Those matters required fresh determination by the original authority, so the refund issue was remitted for de novo consideration. en-us Thu, 21 Mar 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51511 Refund cannot be claimed merely on the strength of a decision rendered in another party's case, because the Mafatlal Industries embargo prevents reopening of refund claims on that basis alone. The benefit of Ram Body Builders did not automatically extend to respondents who were not parties to that litigation, and the claim was rejected on that point. Entitlement to refund under section 11B also depends on factual inquiry into whether the assessment was final or provisional and whether the incidence of duty had been passed on. Those matters required fresh determination by the original authority, so the refund issue was remitted for de novo consideration. Case-Laws Central Excise Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51511