https://www.taxtmi.com/caselaws?id=286501 The refund of Special Additional Duty on imported goods was discussed in the context of limitation under Notification No. 102/2007-Cus., with the jurisdictional High Court ruling treated as binding because no contrary higher court decision had overridden it. A dismissal of SLP keeping the question of law open did not weaken that precedent. The commentary also notes that a coordinate appellate authority is expected to follow the jurisdictional High Court in the absence of any contrary ruling, making the Commissioner (Appeals)' reliance on that decision justified and sustaining the refund claim in favour of the importer. en-us Wed, 27 Dec 2017 00:00:00 +0530 Mon, 02 Mar 2020 08:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286501 The refund of Special Additional Duty on imported goods was discussed in the context of limitation under Notification No. 102/2007-Cus., with the jurisdictional High Court ruling treated as binding because no contrary higher court decision had overridden it. A dismissal of SLP keeping the question of law open did not weaken that precedent. The commentary also notes that a coordinate appellate authority is expected to follow the jurisdictional High Court in the absence of any contrary ruling, making the Commissioner (Appeals)' reliance on that decision justified and sustaining the refund claim in favour of the importer. Case-Laws Customs Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286501