https://www.taxtmi.com/caselaws?id=770745 A final appellate determination on the same refund issue bound the successor Commissioner (Appeals), who could not take a contrary view merely because the earlier order was not from a higher forum. Judicial discipline required the coordinate quasi-judicial authority to follow the concluded refund methodology. Under the exemption notifications, refund for goods in the residual category had to be computed on the aggregate duty paid through PLA and CENVAT across all eligible goods covered by that entry, not product-wise. The contrary departmental approach was rejected, the refund order was restored, and the assessee succeeded. en-us Thu, 20 Mar 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770745 A final appellate determination on the same refund issue bound the successor Commissioner (Appeals), who could not take a contrary view merely because the earlier order was not from a higher forum. Judicial discipline required the coordinate quasi-judicial authority to follow the concluded refund methodology. Under the exemption notifications, refund for goods in the residual category had to be computed on the aggregate duty paid through PLA and CENVAT across all eligible goods covered by that entry, not product-wise. The contrary departmental approach was rejected, the refund order was restored, and the assessee succeeded. Case-Laws Central Excise Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770745