Finality of eligibility determination bars reopening of refund claims where notification procedure has been complied with.

Refund under Notification No. 33/99-CE could not be denied on limitation or eligibility grounds once the Assistant Commissioner's prior order on eligibility had attained finality and was never challenged by the Revenue. The refund was granted on that settled basis, and the assessee had complied with the notification procedure by filing monthly statements of duty paid through the account current. In these circumstances, the Revenue was not permitted to reopen the concluded issue in the later refund proceedings. The refund order was therefore upheld and the Revenue's objection failed.

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Issues: Whether the Revenue could dispute the refund granted under Notification No. 33/99-CE dated 08.07.1999 on the ground of limitation and eligibility after the order deciding eligibility had attained finality.

Analysis: The eligibility for the benefit of the notification had already been decided by the Assistant Commissioner by an order dated 10.05.2005, and that order was not challenged by the Revenue. The subsequent refund was sanctioned on the basis of that final determination. The procedural requirement in the notification regarding submission of monthly statements was noted, and there was no dispute that the assessee had been filing the statements of duty paid through the account current. In these circumstances, the Revenue could not reopen the settled issue of eligibility in the present appeal.

Conclusion: The challenge to the refund failed. The Revenue's objection on limitation and eligibility was rejected, and the finding was in favour of the assessee.

Final Conclusion: The impugned order allowing refund was upheld, and the Revenue appeal was dismissed.

Ratio Decidendi: A matter already conclusively decided by an unchallenged order cannot be reopened in a later refund proceeding, and compliance with the notification procedure will sustain the refund once eligibility has attained finality.

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