https://www.taxtmi.com/caselaws?id=371135 The court set aside the Tribunal's order and upheld the appellate authority's decision rejecting the refund claim. The court emphasized that the authorities must apply the law correctly and cannot allow a refund application to challenge an assessment order that was not appealed. The Civil Miscellaneous Appeal was allowed, and the court reiterated the binding nature of the Supreme Court's judgments in similar cases. en-us Fri, 26 Oct 2018 00:00:00 +0530 Fri, 14 Feb 2020 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371135 The court set aside the Tribunal's order and upheld the appellate authority's decision rejecting the refund claim. The court emphasized that the authorities must apply the law correctly and cannot allow a refund application to challenge an assessment order that was not appealed. The Civil Miscellaneous Appeal was allowed, and the court reiterated the binding nature of the Supreme Court's judgments in similar cases. Case-Laws Customs Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371135