https://www.taxtmi.com/caselaws?id=153065 The High Court set aside the Collector's order and directed a refund with interest, emphasizing the Tribunal's need to form independent findings rather than relying solely on previous judgments. The Court remanded the matter for fresh hearing within three weeks, keeping all points open for further adjudication before the Tribunal and instructing it not to consider the case of B. Vijay Kumar & Co. in future proceedings. The issue of transferring the cross objection became irrelevant as the Special Bench had already decided it, with no stay order in place. en-us Fri, 15 Jan 2010 00:00:00 +0530 Tue, 16 Jul 2013 18:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153065 The High Court set aside the Collector's order and directed a refund with interest, emphasizing the Tribunal's need to form independent findings rather than relying solely on previous judgments. The Court remanded the matter for fresh hearing within three weeks, keeping all points open for further adjudication before the Tribunal and instructing it not to consider the case of B. Vijay Kumar & Co. in future proceedings. The issue of transferring the cross objection became irrelevant as the Special Bench had already decided it, with no stay order in place. Case-Laws Customs Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153065