CESTAT Order allowing refund of CESS attains finality if not challenged by Revenue

Insecticides India Ltd. Vs Commissioner of C G & S T, Jammu (CESTAT Chandigarh) It is an admitted fact that earlier orders of this Tribunal have been accepted by the Revenue and no appeal has been filed against those orders. In the absence of any challenge to the orders of this Tribunal, the adjudicating authority was duty bound to implement the orders of this Tribunal which they failed to do so. Further, in earlier round of litigation, the orders of this Tribunal were final. The decision relied upon by the ld. AR in the case of ACIT Rajkot vs. Saurashtra Kutch Stock Exchange Ltd (supra) i...