https://www.taxtmi.com/caselaws?id=457219 Earlier inter partes judgment has attained finality such that matters conclusively determined therein cannot be reopened; this prevents relitigation of those issues and led to dismissal of the subsequent appeal. The Supreme Courts observation that certain contentions could be agitated on merits is confined to issues not concluded by the prior judgment and does not permit relitigation of matters already settled. The decision affirms that finality and preclusion principles limit reconsideration of claims relating to refund and alleged unjust enrichment. en-us Wed, 01 Nov 2023 00:00:00 +0530 Thu, 29 Jan 2026 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457219 Earlier inter partes judgment has attained finality such that matters conclusively determined therein cannot be reopened; this prevents relitigation of those issues and led to dismissal of the subsequent appeal. The Supreme Courts observation that certain contentions could be agitated on merits is confined to issues not concluded by the prior judgment and does not permit relitigation of matters already settled. The decision affirms that finality and preclusion principles limit reconsideration of claims relating to refund and alleged unjust enrichment. Case-Laws Customs Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457219