https://www.taxtmi.com/caselaws?id=47652 A subordinate excise authority cannot ignore or reopen a final Tribunal order by issuing a show cause notice on a matter already decided. The Tribunal had held that diesel engines were cleared on payment of duty, that the debit made under protest had to be reversed, and that Section 11B of the Central Excise Act, 1944 and unjust enrichment did not apply. As the Tribunal order had attained finality and was neither stayed nor reversed, judicial discipline required immediate implementation, and the assessee was entitled to take credit of the amount. A Board circular also supported implementation of Tribunal and High Court orders unless stayed by a higher forum. en-us Fri, 01 Jul 2005 00:00:00 +0530 Tue, 30 Apr 2024 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47652 A subordinate excise authority cannot ignore or reopen a final Tribunal order by issuing a show cause notice on a matter already decided. The Tribunal had held that diesel engines were cleared on payment of duty, that the debit made under protest had to be reversed, and that Section 11B of the Central Excise Act, 1944 and unjust enrichment did not apply. As the Tribunal order had attained finality and was neither stayed nor reversed, judicial discipline required immediate implementation, and the assessee was entitled to take credit of the amount. A Board circular also supported implementation of Tribunal and High Court orders unless stayed by a higher forum. Case-Laws Central Excise Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47652