Tariff finality bars later recovery of retrospective wage arrears when the claim was not pressed earlier.

Retrospective wage-revision arrears were sought to be included in tariff fixation for earlier tariff years, but the claim was rejected because tariff determination is a staged process and the utility had already filed and amended its petitions with knowledge of the wage revision and arrears. As the relevant cost data were available and the issue was not pursued in the original proceedings, the matter could not be reopened after the tariff orders had attained finality. The direction to recover the arrears in a later tariff period was also disapproved because it would shift the burden to a different set of consumers and was inconsistent with the tariff framework.

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Issues: Whether the arrears paid in 2000-2001 on account of retrospective wage revision could be taken into account for tariff fixation for earlier tariff years and whether the Tribunal was justified in directing their reimbursement in the forthcoming tariff period.

Analysis: The Commission's regulatory powers under the governing statute and the 1999 and 2001 Regulations were wide enough to permit tariff revision and, in appropriate cases, reconsideration of tariff-related matters. However, tariff making was a staged process and the generating company was aware of the wage revision and actual arrears while filing and amending its tariff petitions. The relevant additional cost data were available, but the claim was not pressed in the original proceedings and was sought to be raised long after the tariff orders had attained finality. The Court held that the claim could not be reopened after such delay and that the direction to absorb the cost in a later tariff period would unfairly burden a different set of consumers and was not consistent with the tariff framework.

Conclusion: The claim for inclusion of the retrospective salary arrears in tariff for the earlier period was not maintainable, and the Tribunal's direction allowing reimbursement in a later tariff period was unsustainable.

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