Refund limitation on Special Additional Customs Duty governed by coordinate bench precedent, with appeal dismissed despite contrary High Court view.

A refund claim involving Special Additional Customs Duty was considered in light of limitation and binding precedent. The Court followed its earlier coordinate bench decision holding the issue covered in favour of the assessee, and treated itself as bound by that view despite a contrary decision of another High Court. Pending proceedings before the Supreme Court did not change the position because there was no stay. The issue was therefore answered against the Revenue, and the appeal was dismissed while the Tribunal's order was sustained.

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Issues: Whether any limitation applies to a refund claim involving Special Additional Customs Duty, and whether the appeal could be dismissed in view of an earlier coordinate bench decision.

Analysis: The appeal was disposed of by following the Court's earlier coordinate bench view that the issue stood covered in favour of the assessee. The Court noted the existence of a contrary view from another High Court, but held that it remained bound by its own coordinate bench decision. The pendency of matters before the Supreme Court did not alter the position in the absence of any stay.

Conclusion: The issue was answered against the Revenue and in favour of the assessee; the appeal was dismissed and the Tribunal's order was sustained.

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