https://www.taxtmi.com/caselaws?id=186704 The Tribunal allowed the appeal for refund of Merchant Over Time (MOT) charges, which were initially denied due to a sub judice matter before the High Court. The Tribunal considered that the High Court had already dismissed the Department's appeal, making the appellant eligible for the refund. The decision underscores the significance of respecting higher court judgments and the finality they bring to legal disputes, ensuring fairness and adherence to the legal process. en-us Tue, 25 Aug 2015 00:00:00 +0530 Tue, 27 Sep 2016 23:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186704 The Tribunal allowed the appeal for refund of Merchant Over Time (MOT) charges, which were initially denied due to a sub judice matter before the High Court. The Tribunal considered that the High Court had already dismissed the Department's appeal, making the appellant eligible for the refund. The decision underscores the significance of respecting higher court judgments and the finality they bring to legal disputes, ensuring fairness and adherence to the legal process. Case-Laws Central Excise Tue, 25 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186704