https://www.taxtmi.com/caselaws?id=794758 A claim for cash refund under the CGST Act was not maintainable where the rebate had already been sanctioned by appealable orders in original granting part relief in cash and part by Cenvat credit, and no appeal was filed within limitation. A subsequent letter could not substitute for the prescribed appellate remedy, because once the orders attained finality the adjudicating authority became functus officio and lacked power to reopen or modify them. The Commissioner (Appeals)'s view was therefore upheld, and the delayed collateral challenge failed. en-us Wed, 08 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 05:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794758 A claim for cash refund under the CGST Act was not maintainable where the rebate had already been sanctioned by appealable orders in original granting part relief in cash and part by Cenvat credit, and no appeal was filed within limitation. A subsequent letter could not substitute for the prescribed appellate remedy, because once the orders attained finality the adjudicating authority became functus officio and lacked power to reopen or modify them. The Commissioner (Appeals)'s view was therefore upheld, and the delayed collateral challenge failed. Case-Laws Central Excise Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794758