https://www.taxtmi.com/caselaws?id=767392 CESTAT Chennai held that revenue authorities cannot reopen settled refund claims through piecemeal adjudication after failing to challenge the first appellate order. The case involved physician samples valuation under Central Excise Valuation Rules 2000, where department initially granted partial refund but later attempted to review the decision. Applying res judicata principles from Gangai Vinayagar Temple v. Meenakashi Ammal, the Tribunal ruled that once the first appellate authority's order became final without being challenged, revenue could not subsequently review or relitigate the same issues. The impugned order was set aside, appeals allowed, and appellant granted consequential relief. en-us Thu, 13 Mar 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767392 CESTAT Chennai held that revenue authorities cannot reopen settled refund claims through piecemeal adjudication after failing to challenge the first appellate order. The case involved physician samples valuation under Central Excise Valuation Rules 2000, where department initially granted partial refund but later attempted to review the decision. Applying res judicata principles from Gangai Vinayagar Temple v. Meenakashi Ammal, the Tribunal ruled that once the first appellate authority's order became final without being challenged, revenue could not subsequently review or relitigate the same issues. The impugned order was set aside, appeals allowed, and appellant granted consequential relief. Case-Laws Central Excise Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767392