2026 (8) TMI 156

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....emanding the matter back to the Adjudicating Authority to determine the admissibility of certain Cenvat credit, which was not done in the proper manner but while determining so, unnecessary linking of the admissibility of credit to the nexus between input and output service was made contrary to several precedent decisions and specifically against the circular issued by the CBIC on dated 16.03.2012 vide circular No. 334/1/2012-TRU in which it was held that nexus between the two is not applicable to refund credit accumulated against export of services when unfortunately Ld. Commissioner (Appeals) in the second round of litigation, without determining the merit of the issue had dismissed the appeal on the ground that it was hit by the principl....

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....tigation and got necessary relief vide order dated Rs. 18.06.2025. Further it is noticed that in the remand for verification by the Adjudicating-cum-Refund Sanctioning Authority, refund of Rs. 4,68,72,461/- that was held to be admissible by the Commissioner (Appeals), the Refund Sanctioning Authority had rejected 19,65,410/- on the ground that there was no nexus between input and output service to claim refund on export of services, which is contrary to the law laid down on the issue as well as circular issued by the Board and against that rejection order appellant has preferred this appeal before the Commissioner (Appeals), who considered it as being hit by res-judicata. 5. Principle of res-judicata applies to civil proceedings and has ....

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....h former suit shall be deemed to have been a matter directly and substantially in issue in such suit. Explanation V- Any relief claimed in the plaint, which is not expressly granted by the decree, shall, for the purposes of this section, be deemed to have been refused. Explanation VI- Where persons litigate bona fide in respect of a public right or of a private right claimed in common for themselves and others, all persons interested in such right shall, for the purposes of this section, be deemed to claim under the persons so litigating. Explanation VII- The provisions of this section shall apply to a proceeding for the execution of a decree and references in this section to any suit, issue or former suit shall b....