https://www.taxtmi.com/caselaws?id=198508 The Tribunal allowed the appeal in favor of the appellant, holding that the denial of refund of Cenvat credit on welding electrodes was improper. The Tribunal ruled that the refund claim was valid as it was based on a favorable tribunal decision for a different period not under dispute before the High Court. The principle of res judicata was found inapplicable to tax statutes, and since no appeal was filed against the favorable tribunal order, the refund claim was upheld. The impugned order was set aside, and the appeals were allowed in favor of the appellant with any consequential relief as per the law. en-us Fri, 10 Jul 2015 00:00:00 +0530 Fri, 02 Feb 2018 09:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198508 The Tribunal allowed the appeal in favor of the appellant, holding that the denial of refund of Cenvat credit on welding electrodes was improper. The Tribunal ruled that the refund claim was valid as it was based on a favorable tribunal decision for a different period not under dispute before the High Court. The principle of res judicata was found inapplicable to tax statutes, and since no appeal was filed against the favorable tribunal order, the refund claim was upheld. The impugned order was set aside, and the appeals were allowed in favor of the appellant with any consequential relief as per the law. Case-Laws Central Excise Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198508