https://www.taxtmi.com/caselaws?id=107777 Where an appellate authority has finally held a refund claim maintainable and that finding is not challenged, a subordinate authority on remand cannot reopen the same issue. The remand was limited to computation of the refundable amount, so the Assistant Collector could not reject the claim by questioning maintainability again. The earlier appellate finding that refund under Section 11B was available despite no challenge to the approved price list had attained finality, and the later order erred in sustaining rejection on that basis. The refund rejection was therefore unsustainable. en-us Thu, 07 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 15:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107777 Where an appellate authority has finally held a refund claim maintainable and that finding is not challenged, a subordinate authority on remand cannot reopen the same issue. The remand was limited to computation of the refundable amount, so the Assistant Collector could not reject the claim by questioning maintainability again. The earlier appellate finding that refund under Section 11B was available despite no challenge to the approved price list had attained finality, and the later order erred in sustaining rejection on that basis. The refund rejection was therefore unsustainable. Case-Laws Central Excise Thu, 07 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107777