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2026 Supreme(Online)(CESTAT) 2659
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH
P.K. Choudhary, Judicial Member
Triveni Glass Limited – Appellant
Versus
Guntur G S T – Respondent
Appeal Nos. E/30411-30428/2025
For the Appellants/Petitioners: Rajeev Kumar Agarwal
For the Respondents: V.R. Pavan Kumar, B. Sangameshwar Rao
Refund claims that have attained finality via a Supreme Court order cannot be reopened on grounds of unjust enrichment, particularly when credit notes and CA certificates demonstrate that the duty burden was not passed on to customers, upholding the principle of finality in litigation.
Headnote:The matter pertains to the recovery of excise refunds sanctioned for the period April 2001 to February 2007. The refunds were initially upheld by the Tribunal and subsequently affirmed by the Supreme Court in 2015. However, upon remand to consider the doctrine of unjust enrichment, the lower authorities rejected the claims and confirmed a demand for recovery, asserting that the incidence of duty had been passed on to customers. The primary issue was whether refund claims that had attained finality through a Supreme Court order could be reopened on the grounds of unjust enrichment. The court reasoned that the appellant had provided a Chartered Accountant's certificate and issued credit notes, proving that the duty burden was not passed on. Furthermore, the court emphasized the legal maxims of finality in litigation, stating that a person cannot be vexed twice for the same cause and that judicial decisions must be accepted as correct to prevent endless confusion. All the appeals are thus allowed with consequential relief, as per law.
| Table of Content |
|---|
| 1. procedural history of refund claims and subsequent litigation leading to remand. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10) |
| 2. competing arguments on the doctrine of unjust enrichment and the finality of judicial orders. (Para 11 , 12) |
| 3. application of the principle of finality of litigation and the role of ca certificates in rebutting unjust enrichment. (Para 13 , 14 , 15 , 16) |
| 4. setting aside the demand based on the absence of unjust enrichment and finality of the sc order. (Para 17 , 18) |
Excise Appeal No. 30411 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30412 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30413 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30414 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30415 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30416 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30417 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30418 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30419 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30420 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30421 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30422 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30423 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30424 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30425 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30426 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)
WITH
Excise Appeal No. 30427 of 2025
(Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-035 to 052-2023-24 dated 19.03.2024 passed by
