2006 (6) TMI 361

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....ant. None, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Revenue is in appeal against the order of Commissioner who had held that :- (i)      The ratio of case law relied upon by the Assessee is rightly applicable in their case. (ii)     Departments plea that reliance on Apex Courts decision in Indian Aluminium Co. be....

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....ash is non excisable. Citation relied upon by the Assessee applicable to their case, and accordingly held that Assessee are entitled for Refund and that Assessee's case is covered under the Limitation Act, and 3 years time limit for filing refund is rightly applicable to them. 2. Heard the ld. SDR. The respondent was absent. The issue of refund eligibility on the basis of a decision in ano....

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.... Once the assessment of levy has become final in his case, he cannot seek to reopen it nor can he claim refund without re-opening such assessment/order on the ground of a decision in another person's case. Any proposition to the contrary not only result in substantial prejudice to public interest but is offensive to several well established principles of law. It also leads to grave public mischief....