https://www.taxtmi.com/caselaws?id=406022 A subordinate excise authority could not collaterally reopen refund claims and duty demands after the Commissioner (Appeals) had affirmed the refund orders on the factual finding of substantial expansion and increased investment, and the revenue appeals had been dismissed. Although res judicata does not strictly apply in revenue matters, judicial discipline required the subordinate authority to follow the binding appellate findings unless those orders were set aside in proper proceedings. The impugned orders gave no lawful basis for disregarding that finality and were therefore unsustainable. The orders were quashed and the matters remitted for fresh adjudication in accordance with the appellate determination, with opportunity of hearing. en-us Fri, 26 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406022 A subordinate excise authority could not collaterally reopen refund claims and duty demands after the Commissioner (Appeals) had affirmed the refund orders on the factual finding of substantial expansion and increased investment, and the revenue appeals had been dismissed. Although res judicata does not strictly apply in revenue matters, judicial discipline required the subordinate authority to follow the binding appellate findings unless those orders were set aside in proper proceedings. The impugned orders gave no lawful basis for disregarding that finality and were therefore unsustainable. The orders were quashed and the matters remitted for fresh adjudication in accordance with the appellate determination, with opportunity of hearing. Case-Laws Central Excise Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406022