Bharat Heavy Electricals Ltd. Vs Commissioner CGST & Central Excise (CESTAT Allahabad)
CESTAT Allahabad held that finding recorded by Commissioner (A) in earlier round of litigation have attained finality. Accordingly, the attempt to re-agitate the same issue in subsequent proceedings is barred by principles of Res Judicata. Accordingly, appeal of department dismissed.
Facts- The Appellant made an application for refund of Rs.1,53,36,799/- electronically, on 24.03.2015, under Section 11B of the Central Excise Act, 1944. By Order-In-Original the refund claim was rejected. This order was challenged by the Appellant before the Commissioner (Appeals) who vide his Order-In-Appeal dated 26.03.2019 set aside the Order-In-Original and remanded the matter back to the Original Authority with directions to decide the refund claim after verifying the submissions of the Appellant regarding payment of duty and after discussing/verifying the aspect of unjust enrichment. By Order-In-Original dated 29.06.2020 the Adjudicating Authority allowed the refund claim amounting to Rs.38,24,252/- and rejected the remaining amount of Rs.1,15,12,547/-. Aggrieved Appellant filed appeal before the Commissioner (Appeals) which has been dismissed by the impugned order. Hence this appeal.
Conclusion- By application of principles of Res judicata in our view the Appellant is barred from arguing anything which have acquired finality in earlier round in this proceedings. Submissions made by the Appellant thus lack merit to the extent they go against the Order-In-Appeal dated 26.03.2019.
