https://www.taxtmi.com/caselaws?id=787076 The Commissioner (Appeals), while hearing an appeal against a consequential order, cannot reopen and nullify an earlier appellate determination that had attained finality and was not challenged by the Department. Once the prior order conclusively settled entitlement to drawback subject to reversal of input tax credit, the authority became functus officio on that issue and lacked statutory basis to revisit the merits under the later proceedings. Judicial discipline required adherence to the binding earlier determination, so the same issue could not be reagitated between the parties. The impugned order was therefore liable to be set aside. en-us Tue, 24 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787076 The Commissioner (Appeals), while hearing an appeal against a consequential order, cannot reopen and nullify an earlier appellate determination that had attained finality and was not challenged by the Department. Once the prior order conclusively settled entitlement to drawback subject to reversal of input tax credit, the authority became functus officio on that issue and lacked statutory basis to revisit the merits under the later proceedings. Judicial discipline required adherence to the binding earlier determination, so the same issue could not be reagitated between the parties. The impugned order was therefore liable to be set aside. Case-Laws Customs Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787076