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HC held that the Commissioner (Appeals) order dated 25.03.2009 granting refund was final and binding, precluding subsequent challenges by the department. The department's attempt to re-litigate the refund claim through another Commissioner (Appeals) was deemed procedurally improper and an exercise in futility. The court emphasized judicial discipline, ruling that orders by coordinate authorities achieving finality are binding on successors. The impugned order was quashed, and the original refund order was restored, effectively upholding the petitioner's refund claim based on total duty paid across product categories.
HC held that the Commissioner (Appeals) order dated 25.03.2009 granting refund was final and binding, precluding subsequent challenges by the department. The department's attempt to re-litigate the refund claim through another Commissioner (Appeals) was deemed procedurally improper and an exercise in futility. The court emphasized judicial discipline, ruling that orders by coordinate authorities achieving finality are binding on successors. The impugned order was quashed, and the original refund order was restored, effectively upholding the petitioner's refund claim based on total duty paid across product categories.
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