https://www.taxtmi.com/caselaws?id=274957 The High Court classified the petitioner's export consignment under CTH 26140020 instead of CTH 26140010, in line with a Tribunal decision. It directed the Adjudicating Authority to refund the petitioner and emphasized adherence to Tribunal decisions not stayed by the Supreme Court. The Court intervened to expedite the refund process, highlighting the Authority's failure to comply with established law and the binding nature of Tribunal decisions. The petitioner was granted the refund with immovable property security until the Supreme Court's final ruling. en-us Thu, 22 Mar 2018 00:00:00 +0530 Sat, 29 Dec 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274957 The High Court classified the petitioner's export consignment under CTH 26140020 instead of CTH 26140010, in line with a Tribunal decision. It directed the Adjudicating Authority to refund the petitioner and emphasized adherence to Tribunal decisions not stayed by the Supreme Court. The Court intervened to expedite the refund process, highlighting the Authority's failure to comply with established law and the binding nature of Tribunal decisions. The petitioner was granted the refund with immovable property security until the Supreme Court's final ruling. Case-Laws Customs Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274957