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2012 (12) TMI 317 - CESTAT NEW DELHIRefund - partially rejected on the ground that assessee has not been able to produce any proof of receipt of export proceeds - instead of filing appeal, filed a fresh claim before the adjudicating authority placing on record, proof showing receipt of export proceedings - held that:- Once the appellant has allowed the order of rejection of refund claim to attain finality, there is no provision under the law to revive the same issue by filing a fresh letter - lower authorities have rightly rejected the appellants claim - appellant cannot revive the same very issue by filing a fresh letter subsequently - claim which already stands rejected cannot be allowed to be revived by way of filing of fresh claim - Return of subsequent refund claim by the Assistant Commissioner has no effect on the facts of the case inasmuch as it was for the appellant to challenge the earlier order - Non-challenge to the earlier order cannot be held to be on account of late return of the subsequent refund claim - no infirmity in the impugned order of Com (A) - appeal filed by appellant is rejected.
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