https://www.taxtmi.com/caselaws?id=765840 A later show cause notice cannot reopen a matter already finally settled by a binding judgment when it rests on the same foundation earlier adjudicated and closed. The earlier Division Bench ruling had treated the policy clarification as prospective and held that settled claims could not be reopened; it also quashed recovery notices based on that clarified interpretation. Because the fresh notice alleged no independent misstatement or distinct disqualification beyond the very basis already considered, reliance on the earlier saving paragraph could not justify a new proceeding. The notice was therefore quashed as contrary to the prior binding decision and arbitrary. en-us Fri, 07 Feb 2025 00:00:00 +0530 Tue, 11 Feb 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765840 A later show cause notice cannot reopen a matter already finally settled by a binding judgment when it rests on the same foundation earlier adjudicated and closed. The earlier Division Bench ruling had treated the policy clarification as prospective and held that settled claims could not be reopened; it also quashed recovery notices based on that clarified interpretation. Because the fresh notice alleged no independent misstatement or distinct disqualification beyond the very basis already considered, reliance on the earlier saving paragraph could not justify a new proceeding. The notice was therefore quashed as contrary to the prior binding decision and arbitrary. Case-Laws Customs Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765840