https://www.taxtmi.com/caselaws?id=352166 The Tribunal disposed of the appeal, allowing parties to approach it after the High Court's decision on a pending appeal challenging a Division Bench judgment. The Tribunal emphasized the binding nature of High Court decisions within their jurisdiction and the retrospective application of clarificatory amendments. It refrained from processing recovery or refund until the High Court's verdict, promoting consistency and respect for higher judicial authority. en-us Wed, 18 Oct 2017 00:00:00 +0530 Sat, 09 Dec 2017 08:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352166 The Tribunal disposed of the appeal, allowing parties to approach it after the High Court's decision on a pending appeal challenging a Division Bench judgment. The Tribunal emphasized the binding nature of High Court decisions within their jurisdiction and the retrospective application of clarificatory amendments. It refrained from processing recovery or refund until the High Court's verdict, promoting consistency and respect for higher judicial authority. Case-Laws Central Excise Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352166