https://www.taxtmi.com/caselaws?id=392430 Refund of special additional duty under Notification No. 102/2007-Cus is available where imported goods are sold on payment of VAT and no CENVAT credit is taken, and payment of SAD through scrips does not by itself defeat the claim. The text also states that a lower appellate authority cannot disregard binding High Court precedent by treating it as distinguishable without a valid legal basis, because a subordinate forum must follow superior court rulings rather than reassess their correctness. On that basis, the denial of refund is described as unsustainable and consequential relief as due. en-us Tue, 01 Oct 2019 00:00:00 +0530 Thu, 07 Nov 2024 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392430 Refund of special additional duty under Notification No. 102/2007-Cus is available where imported goods are sold on payment of VAT and no CENVAT credit is taken, and payment of SAD through scrips does not by itself defeat the claim. The text also states that a lower appellate authority cannot disregard binding High Court precedent by treating it as distinguishable without a valid legal basis, because a subordinate forum must follow superior court rulings rather than reassess their correctness. On that basis, the denial of refund is described as unsustainable and consequential relief as due. Case-Laws Customs Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392430