https://www.taxtmi.com/caselaws?id=205397 Tribunal remand directions confined verification to documents and quantification after entitlement to duty set-off on cut tobacco used in cigarette manufacture had been determined. Lower authorities were bound by those directions and could not reopen the merits or reject the resulting refund claim on unjust enrichment, a ground outside the remand's scope and foreclosed by the earlier decision. The refund claim was therefore allowable with consequential relief. The governing principle is that an authority acting on remand must remain within the remand directions and cannot introduce fresh grounds to deny relief already settled. 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 Tribunal remand directions confined verification to documents and quantification after entitlement to duty set-off on cut tobacco used in cigarette manufacture had been determined. Lower authorities were bound by those directions and could not reopen the merits or reject the resulting refund claim on unjust enrichment, a ground outside the remand's scope and foreclosed by the earlier decision. The refund claim was therefore allowable with consequential relief. The governing principle is that an authority acting on remand must remain within the remand directions and cannot introduce fresh grounds to deny relief already settled. Case-Laws Central Excise Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205397