https://www.taxtmi.com/caselaws?id=124183 Finality of an earlier unchallenged order on an identical refund-recovery issue between the same parties barred the Revenue from re-agitating the dispute in a later proceeding. The text applies the principle that, where the same question arises on identical facts and has already been conclusively decided, a contrary view cannot be sustained in a subsequent matter. Rule 173-I was treated as governing credit for excess duty payment, and the earlier order concerning the same notice had attained finality. The impugned order was therefore set aside, with the issue resolved in favour of the assessee. en-us Wed, 14 Mar 2007 00:00:00 +0530 Wed, 26 Sep 2012 15:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124183 Finality of an earlier unchallenged order on an identical refund-recovery issue between the same parties barred the Revenue from re-agitating the dispute in a later proceeding. The text applies the principle that, where the same question arises on identical facts and has already been conclusively decided, a contrary view cannot be sustained in a subsequent matter. Rule 173-I was treated as governing credit for excess duty payment, and the earlier order concerning the same notice had attained finality. The impugned order was therefore set aside, with the issue resolved in favour of the assessee. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124183