https://www.taxtmi.com/caselaws?id=753688 Entitlement to refund under Notification No. 33/99-CE turned on whether the same manufacturing unit had achieved substantial expansion, and that question had already been decided in earlier Tribunal proceedings in favour of the assessee. Because the issue had attained finality, it could not be reopened in later proceedings, and the appellate authority could not re-determine a settled question beyond the scope of the dispute before it. The principle of finality therefore barred further challenge to substantial expansion, and the refund benefit remained available to the assessee under the notification. en-us Wed, 15 May 2024 00:00:00 +0530 Sat, 08 Jun 2024 09:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753688 Entitlement to refund under Notification No. 33/99-CE turned on whether the same manufacturing unit had achieved substantial expansion, and that question had already been decided in earlier Tribunal proceedings in favour of the assessee. Because the issue had attained finality, it could not be reopened in later proceedings, and the appellate authority could not re-determine a settled question beyond the scope of the dispute before it. The principle of finality therefore barred further challenge to substantial expansion, and the refund benefit remained available to the assessee under the notification. Case-Laws Central Excise Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753688