https://www.taxtmi.com/caselaws?id=363689 A final Tribunal order granting full cash refund of transitional credit under Rule 57H had attained finality because the department did not challenge it. The commentary states that, once entitlement was conclusively decided, the adjudicating authority was bound to implement the order and could not reopen, partially reject, or re-agitate the same refund claim. It also notes that the partial denial was made without a show cause notice, reinforcing its unsustainability. The operative point is that a lower authority must give effect to a final appellate order according to its terms, and consequential relief follows from that binding effect. en-us Fri, 13 Jul 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363689 A final Tribunal order granting full cash refund of transitional credit under Rule 57H had attained finality because the department did not challenge it. The commentary states that, once entitlement was conclusively decided, the adjudicating authority was bound to implement the order and could not reopen, partially reject, or re-agitate the same refund claim. It also notes that the partial denial was made without a show cause notice, reinforcing its unsustainability. The operative point is that a lower authority must give effect to a final appellate order according to its terms, and consequential relief follows from that binding effect. Case-Laws Central Excise Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363689