Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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Principles of Res-judicata - suo-moto re-credit taken instead of filing refund application - The Tribunal noted that the initial rounds of litigation, up to the High Court, had affirmed the appellant's eligibility to claim Cenvat credit under Notification No. 6/2006-CE, which the Tribunal upheld. It was observed that the re-credit was an accounting correction and did not require a refund claim, especially since it was done with Revenue's intimation. The Tribunal ordered the refund of the duty amount deposited by the appellant, with interest. This decision rested on the principle that once an appellate decision becomes final, it is binding, and the administrative authorities must comply without re-litigating settled matters.
Principles of Res-judicata - suo-moto re-credit taken instead of filing refund application - The Tribunal noted that the initial rounds of litigation, up to the High Court, had affirmed the appellant's eligibility to claim Cenvat credit under Notification No. 6/2006-CE, which the Tribunal upheld. It was observed that the re-credit was an accounting correction and did not require a refund claim, especially since it was done with Revenue's intimation. The Tribunal ordered the refund of the duty amount deposited by the appellant, with interest. This decision rested on the principle that once an appellate decision becomes final, it is binding, and the administrative authorities must comply without re-litigating settled matters.
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