https://www.taxtmi.com/caselaws?id=415003 Unchallenged appellate refund orders that have attained finality bind the subordinate adjudicating authority and must be implemented. The principle of retrospective operation of judicial decisions was inapplicable because there was no pending rectification or live challenge capable of reopening the concluded proceedings. A direction by the Commissioner (Appeals) to recover refund already sanctioned under final Tribunal orders was therefore without authority and unsustainable. en-us Tue, 23 Nov 2021 00:00:00 +0530 Wed, 24 Nov 2021 06:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415003 Unchallenged appellate refund orders that have attained finality bind the subordinate adjudicating authority and must be implemented. The principle of retrospective operation of judicial decisions was inapplicable because there was no pending rectification or live challenge capable of reopening the concluded proceedings. A direction by the Commissioner (Appeals) to recover refund already sanctioned under final Tribunal orders was therefore without authority and unsustainable. Case-Laws Central Excise Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415003