https://www.taxtmi.com/caselaws?id=796283 Res judicata does not bar an appeal arising from remand proceedings where those proceedings continue the earlier refund process rather than constitute parallel litigation on the same cause of action. The notes state that the Commissioner (Appeals) must identify the points for determination, decide them, and record reasons under the applicable appellate framework for service-tax matters. Dismissing a refund-credit dispute solely on res judicata without examining its merits fails to meet that requirement. The impugned order was set aside, and the matter was remitted for a de novo hearing and determination on merits. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796283 Res judicata does not bar an appeal arising from remand proceedings where those proceedings continue the earlier refund process rather than constitute parallel litigation on the same cause of action. The notes state that the Commissioner (Appeals) must identify the points for determination, decide them, and record reasons under the applicable appellate framework for service-tax matters. Dismissing a refund-credit dispute solely on res judicata without examining its merits fails to meet that requirement. The impugned order was set aside, and the matter was remitted for a de novo hearing and determination on merits. Case-Laws Service Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796283