https://www.taxtmi.com/caselaws?id=102800 A refund claim arising from import of ammonium chloride was treated as covered by an earlier Tribunal ruling on identical facts between the same parties. The later departmental authority was bound by that final appellate decision and could not refuse relief on a contrary view, because judicial discipline requires subordinate authorities to follow binding Tribunal orders. The matter was also treated as governed by res judicata between the parties. The rejection of refund was therefore unsustainable, and the appeals were allowed with consequential relief. en-us Thu, 18 Jul 2002 00:00:00 +0530 Thu, 16 Feb 2012 12:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102800 A refund claim arising from import of ammonium chloride was treated as covered by an earlier Tribunal ruling on identical facts between the same parties. The later departmental authority was bound by that final appellate decision and could not refuse relief on a contrary view, because judicial discipline requires subordinate authorities to follow binding Tribunal orders. The matter was also treated as governed by res judicata between the parties. The rejection of refund was therefore unsustainable, and the appeals were allowed with consequential relief. Case-Laws Customs Thu, 18 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102800