Re-agitating same issue which has earlier attained finality is against principles of Res Judicata

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 ch...