https://www.taxtmi.com/caselaws?id=251266 In quasi-judicial tax proceedings, res judicata does not bar a fresh show cause notice where it proceeds on an alleged subsequent change in the factual sales pattern, because earlier adjudication binds only the facts already examined. The notice here could therefore not be quashed at the threshold and the changed mode of sale had to be addressed in reply proceedings. On refund, indirect tax relief remains subject to unjust enrichment, so the claimant must prove that the duty burden was not passed on to buyers, even if payment was made under protest. As that burden was not established, refund was not granted and the applications were to be decided in accordance with law. en-us Wed, 17 Oct 2012 00:00:00 +0530 Tue, 09 Sep 2014 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251266 In quasi-judicial tax proceedings, res judicata does not bar a fresh show cause notice where it proceeds on an alleged subsequent change in the factual sales pattern, because earlier adjudication binds only the facts already examined. The notice here could therefore not be quashed at the threshold and the changed mode of sale had to be addressed in reply proceedings. On refund, indirect tax relief remains subject to unjust enrichment, so the claimant must prove that the duty burden was not passed on to buyers, even if payment was made under protest. As that burden was not established, refund was not granted and the applications were to be decided in accordance with law. Case-Laws Central Excise Wed, 17 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251266