https://www.taxtmi.com/caselaws?id=116417 A consequential refund cannot be denied by treating a final appellate order as if it were still open for review. Where the Commissioner (Appeals) had dropped the demand and that order had attained finality, the refund authority could not refuse the balance refund on the ground that the appellate order did not expressly discuss one issue. That approach amounted to impermissibly reopening or sitting in judgment over the concluded appellate determination. If the Revenue was aggrieved by the appellate order, the proper course was to challenge it before the competent forum, not to revisit it during refund proceedings. en-us Thu, 04 Aug 2005 00:00:00 +0530 Tue, 12 Jun 2012 13:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116417 A consequential refund cannot be denied by treating a final appellate order as if it were still open for review. Where the Commissioner (Appeals) had dropped the demand and that order had attained finality, the refund authority could not refuse the balance refund on the ground that the appellate order did not expressly discuss one issue. That approach amounted to impermissibly reopening or sitting in judgment over the concluded appellate determination. If the Revenue was aggrieved by the appellate order, the proper course was to challenge it before the competent forum, not to revisit it during refund proceedings. Case-Laws Central Excise Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116417