https://www.taxtmi.com/caselaws?id=52153 Refund of duty was treated as a consequential relief flowing from an unchallenged order granting exemption benefits. Once the exemption benefit had been allowed and the Revenue had not questioned that order, the subsequent refund claim could not be defeated on the ground that the exemption notification had later been rescinded or that Section 11B did not permit cash refund of the set-off. The operative principle was that a refund directly arising from an accepted exemption determination remains enforceable as consequential relief. The assessee was therefore entitled to the refund on the stated basis. en-us Mon, 13 Jan 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52153 Refund of duty was treated as a consequential relief flowing from an unchallenged order granting exemption benefits. Once the exemption benefit had been allowed and the Revenue had not questioned that order, the subsequent refund claim could not be defeated on the ground that the exemption notification had later been rescinded or that Section 11B did not permit cash refund of the set-off. The operative principle was that a refund directly arising from an accepted exemption determination remains enforceable as consequential relief. The assessee was therefore entitled to the refund on the stated basis. Case-Laws Central Excise Mon, 13 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52153