Tax authorities bound to follow the view already taken on identical set of facts

BT (India) Private Limited Vs Union of India (Delhi High Court) Delhi High Court held that the taxing authorities would be bound by the view already taken and it would in any case be impermissible for them to take contrarian views with respect to an identical set of facts. Accordingly, refund granted in earlier occasions has to be granted currently as based on identical set of facts. Facts- The petitioner impugns the order passed by the second respondent and in terms of which its applications for refund of unutilized CENVAT credit have come to be negatived. The refund claims were lodged in re...