https://www.taxtmi.com/caselaws?id=360833 In de novo proceedings, an adjudicating authority is bound by the scope of remand and by final appellate findings, and cannot deny refund on a fresh ground inconsistent with those directions. Where earlier appellate and Tribunal orders had finally held that assessment was provisional for all brands and had required finalisation on that basis, a new basis for rejecting refund could not be introduced. The rejection was therefore unsustainable and was set aside, with consequential relief granted. en-us Fri, 19 Jan 2018 00:00:00 +0530 Thu, 24 May 2018 06:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360833 In de novo proceedings, an adjudicating authority is bound by the scope of remand and by final appellate findings, and cannot deny refund on a fresh ground inconsistent with those directions. Where earlier appellate and Tribunal orders had finally held that assessment was provisional for all brands and had required finalisation on that basis, a new basis for rejecting refund could not be introduced. The rejection was therefore unsustainable and was set aside, with consequential relief granted. Case-Laws Central Excise Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360833