The Orissa High Court held that once a refund is upheld by the appellate authority, the GST department cannot reopen or recover it by issuing fresh proceedings under Section 73.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

Explanation to Section 279(6) only enables the CBDT to issue instructions governing the process of compounding and does not authorise retrospective application of newly issued guidelines to cases that are already concluded or have been remanded pursuant to judicial orders.