Finality of proceedings bars fresh refund objections beyond the show-cause notice and earlier adjudication.

A party cannot enlarge an appeal by introducing fresh objections that were neither part of the show-cause notice nor decided in the earlier proceedings, once those proceedings have attained finality. The dispute concerned refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004, where the original objection related only to filing more than one refund claim in a quarter. That issue had already been decided in favour of the assessee and accepted on review. The later attempt to raise a new ground was treated as an impermissible expansion of the controversy beyond the settled record, and the assessee succeeded.

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Issues: Whether the Revenue could enlarge the scope of the dispute by raising fresh grounds in appeal beyond the show-cause notice and the earlier orders that had attained finality, while opposing refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004.

Analysis: The dispute originally concerned only the alleged defect of filing more than one refund claim in a quarter. That issue had already been decided in favour of the assessee by the Commissioner (Appeals) and the order had been reviewed and accepted, resulting in finality of the earlier proceedings. In that situation, the Revenue could not introduce a new objection that was not part of the original show-cause notice or the earlier adjudication. The Tribunal treated the later appeals as an impermissible attempt to enlarge the controversy beyond the settled proceedings.

Conclusion: The Revenue could not raise fresh grounds beyond the scope of the original proceedings, and the assessee was entitled to succeed.

Ratio Decidendi: An appellate authority cannot permit a party to expand the dispute beyond the grounds and issues that formed part of the original proceedings once those proceedings have attained finality.

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