https://www.taxtmi.com/caselaws?id=440269 A final refund or recovery determination based on SRD Nutrients could not be reopened merely because Unicorn Industries later overruled that view; the later change in law did not disturb concluded matters between the parties, and finality was preserved in favour of the assessee. A further attempt to revisit the same judgment through a miscellaneous application and reference to a larger Bench was treated as a barred second review after an earlier review had been dismissed, and the Explanation to Order XLVII Rule 1 CPC was applied. The proceeding was therefore held impermissible and the matter was brought to an end against the Revenue. en-us Tue, 04 Jul 2023 00:00:00 +0530 Wed, 31 Jan 2024 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440269 A final refund or recovery determination based on SRD Nutrients could not be reopened merely because Unicorn Industries later overruled that view; the later change in law did not disturb concluded matters between the parties, and finality was preserved in favour of the assessee. A further attempt to revisit the same judgment through a miscellaneous application and reference to a larger Bench was treated as a barred second review after an earlier review had been dismissed, and the Explanation to Order XLVII Rule 1 CPC was applied. The proceeding was therefore held impermissible and the matter was brought to an end against the Revenue. Case-Laws Central Excise Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440269