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2017 (8) TMI 998 - CESTAT CHENNAIRefund claim - Valuation - includibility - value of tin metal containers, used for packing - whether the appellant's refund claims which were the subject matter of the first round of litigation right upto the Hon’ble Supreme Court are required to be sanctioned or the lower authorities were right in rejecting the same on the ground of non-submission of documents? - principle of res-judicata - Held that: - The appellant having succeeded right upto the Supreme Court, a subsequent issuance of SCN, for the second time, in respect of the same refund claims cannot be appreciated. The adjudication cannot be done in piece meal and the appellant having succeeded in the first round of litigation, the Department cannot raise, subsequently, another objection for rejection of the refund claims. The appellants have rightly contended that in such cases the principles of res judicata will apply - appeal allowed - decided in favor of appellant.
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