Board's Circular not to supersede judicial pronouncements; administrative directives must yield to judicial decisions and be implemented accordingly. Board's Circular No. 8 (F. No. 390/93/88-AU) does not supersede judicial pronouncements; administrative instructions must be applied consistently with court decisions addressing fortuitous benefits and undue enrichment where assessee cannot refund amounts. Collectors must note the cited case law, implement orders of CEGAT and Collector (Appeals) in light of judicial decisions, and acknowledge receipt.