HC held that the Commissioner (Appeals) order dated 25.03.2009 ...

Refund Order Stands: Repeated Challenges by Tax Department Rejected, Finality of Original Commissioner's Decision Upheld

May 16, 2025

Case Laws Central Excise HC

HC held that the Commissioner (Appeals) order dated 25.03.2009 granting refund was final and binding, precluding subsequent challenges by the department. The department's attempt to re-litigate the refund claim through another Commissioner (Appeals) was deemed procedurally improper and an exercise in futility. The court emphasized judicial discipline, ruling that orders by coordinate authorities achieving finality are binding on successors. The impugned order was quashed, and the original refund order was restored, effectively upholding the petitioner's refund claim based on total duty paid across product categories.

View Source

← Previous Next →

HC held that the Commissioner (Appeals) order dated 25.03.2009 ...

Refund Order Stands: Repeated Challenges by Tax Department Rejected, Finality of Original Commissioner's Decision Upheld

May 16, 2025

Case Laws Central Excise HC

You may also like:

Assessee's claim for exemption u/s 10(35) was rejected by CPC while processing return u/s 143(1)(a), which attained finality as assessee failed to challenge it before...

Default u/s 201 - demand notices challenged by the petitioners on the ground that the tax that has been demanded as arrears of tax from the petitioners Tax Deducted at...

HC held that employees cannot claim TDS credit when their employer fails to remit deducted taxes to the Income Tax Department. Section 199 permits credit only upon...

HC allowed the writ petition challenging income tax demand notices. The court held that since tax was already deducted and deposited by the employers (Gauhati HC and...

The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

HC ruled that ex-parte tax assessment against a corporate debtor post-CIRP resolution plan approval is impermissible. The court held that once the NCLT approves a...

Recovery of service tax - Validity of instruction issued by the department to the Bank - Restriction from permitting any withdrawal from the accounts held by the...

The High Court set aside the final assessment order and demand notice issued by the Income Tax department. The petitioner had filed an application u/s 35-A of the Income...

The court addressed the challenge to the order of attachment and the priority of charge between the Multi-State Co-operative Bank and the Sales Tax Department for...

HC upheld tax reassessment proceedings for AY 2009-2010, finding valid jurisdictional grounds for reopening assessment. The court determined that information about bogus...

NCLAT dismissed the appeal challenging the auction notice and denied stay of the impugned order. The Tribunal found no procedural flaws in the liquidation process,...

Challenge to the recovery notices without challenging the order-in-original - service tax was collected but not paid - the petitioner cannot challenge the consequential order - HC

Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

Doctrine of constitutional priority - Supremecy of attachment passed by the Tax Recovery Officer / Income Tax Department or to the mortgage created in favour of the...

SC upheld the constitutional validity of purchase tax provisions under Sections 5A and 7A of Kerala and Tamil Nadu General Sales Tax Acts. The Court determined that...

Quick Updates: