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2023 (8) TMI 938 - AT - Central ExciseRelevant date of payment of interest - delayed sanction of refund of amount deposited towards duty and interest - HELD THAT:- Both the parties agreed that the Order-in-Appeal dated 27/06/2019 passed by the Commissioner (Appeals) was not appealed against, when no appeal by revenue, this order has become final even if the said order was erroneous or that view was possible in the matter. It is settled law that the Assistant Commissioner was bound by the order of the higher Appellate Authority and if he had taken any view contrary to the above said order, the said order would have passed in contempt of the order of the Commissioner (Appeals) which is contrary to the principle of judicial discipline as enunciated by the Hon’ble Supreme Court in Union of India Vs M/s Kamlakshi Finance Corporation Ltd. [1991 (9) TMI 72 - SUPREME COURT] - there are no error in the order of the Original Authority granting refund as directed by the order of the Commissioner (Appeals) which has acquired finality. He has taken all the necessary precautions before granting the refund, by making necessary enquiries with the review branch of Commissionerate and getting the refund pre-audited. It is a settled law that once an order has not been challenged before appropriate authority it cannot be reopened and challenged in collateral proceedings subsequently by the same authority. There are no merits in the impugned order and the same is set aside - appeal allowed.
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