https://www.taxtmi.com/caselaws?id=205397 An authority acting on remand must stay within the Tribunal's directions and cannot reopen issues already finally decided. Where entitlement to set-off had been determined and the remand was limited to document verification and quantification, rejection of the refund claim on unjust enrichment exceeded the scope of remand and was impermissible. The note therefore reflects that the remand order bound the lower authority, and the refund claim was ultimately allowed with consequential relief. en-us Wed, 11 Nov 2009 00:00:00 +0530 Fri, 26 Jul 2013 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205397 An authority acting on remand must stay within the Tribunal's directions and cannot reopen issues already finally decided. Where entitlement to set-off had been determined and the remand was limited to document verification and quantification, rejection of the refund claim on unjust enrichment exceeded the scope of remand and was impermissible. The note therefore reflects that the remand order bound the lower authority, and the refund claim was ultimately allowed with consequential relief. Case-Laws Central Excise Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205397