Commissioner (Appeals) Can’t Revisit Final Duty Drawback Order After It Attains Finality: Orissa High Court Grants Relief To Vedanta

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Commissioner (Appeals) Can’t Revisit Final Duty Drawback Order After It Attains Finality: Orissa High Court Grants Relief To Vedanta

Indirect Taxes

Published on

27/02/2026

By Mariya Paliwala

Commissioner (Appeals) Can’t Revisit Final Duty Drawback Order After It Attains Finality: Orissa High Court Grants Relief To Vedanta

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The Orissa High Court has quashed a customs appellate order that denied duty drawback to Vedanta Limited and held that once an earlier appellate order granting the benefit had attained finality, it could not be reopened by the Commissioner (Appeal) indirectly through subsequent proceedings. The Bench of Chief Justice Harish Tandon and Justice Murahari Sri…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Duty Drawback

Commissioner (Appeals) Can’t Revisit Final Duty Drawback Order After It Attains Finality: Orissa High Court Grants Relief To Vedanta

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