https://www.taxtmi.com/caselaws?id=118534 Where the same controversy between the same parties had already been decided in earlier writ proceedings, the prior adjudication bound the parties and governed the later refund claim. The document states that the subsequent writ petition was treated as covered by the earlier High Court decision, so the assessee could not avoid its effect by pointing to the absence of a separate express direction on interest. On that reasoning, the departmental rejection of refund of interest was consistent with the binding effect of the prior decision, and no interference was warranted. en-us Tue, 21 Feb 2006 00:00:00 +0530 Wed, 04 Jul 2012 10:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118534 Where the same controversy between the same parties had already been decided in earlier writ proceedings, the prior adjudication bound the parties and governed the later refund claim. The document states that the subsequent writ petition was treated as covered by the earlier High Court decision, so the assessee could not avoid its effect by pointing to the absence of a separate express direction on interest. On that reasoning, the departmental rejection of refund of interest was consistent with the binding effect of the prior decision, and no interference was warranted. Case-Laws Customs Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118534