Reopening alleged erroneous ITC refund for zero-rated exports after appeal order barred; s.73 demand notice set aside
Case-Laws
GST
Whether the tax authority could reopen and seek recovery of an allegedly erroneous refund of input tax credit for zero-rated exports by issuing a demand-cum-show cause notice under s.73, despite a prior appellate order on the same refund, was the dominant issue. The court held that appellate orders attain finality and bind the parties under s.107(16) unless
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