Finality bars reopening of implemented refund dispute, while documentary support and FOB cum-duty treatment upheld the relief.

A dispute that had already attained finality, been carried through appeal up to the Supreme Court, and been implemented by the Department could not be reopened in later proceedings. The rule against approbation and reprobation barred the Department from taking a contrary stand after accepting the earlier outcome. On merits, the record supported the declared value through documentary evidence, with no allegation of extra consideration or suppression, and the circular treating FOB price as cum-duty price was applied correctly. The Department's challenge was therefore not maintainable, and the refund-related relief was sustained.

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Issues: Whether the Department could re-open the dispute and challenge refund-related relief after the assessment and connected orders had attained finality and been implemented; and whether the impugned order was sustainable on merits.

Analysis: The earlier appellate order had already been carried in appeal up to the Supreme Court and the challenge was rejected, after which the reassessment and refund directions were implemented by the Department. Once a matter attains finality and is acted upon, the same issue cannot be reopened in later proceedings. The rule against approbation and reprobation barred the Department from taking a contrary stand after having accepted the earlier outcome. Independently, the record showed support for the declared value through documents and no allegation of extra consideration or suppression, and the circular treating FOB price as cum-duty price was applied correctly.

Conclusion: The Department's challenge was not maintainable, and the impugned order was upheld.

Final Conclusion: The appeal failed because the dispute had already reached finality and the respondent's refund entitlement was correctly sustained on merits as well.

Ratio Decidendi: A dispute that has attained finality and has been implemented cannot be reopened in later proceedings, and a party that has accepted the earlier outcome is barred from taking a contrary stand.

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