https://www.taxtmi.com/caselaws?id=291444 The Tribunal rejected the application for recall of the order, emphasizing the importance of judicial discipline and adherence to lead decisions. The denial of the refund claim was upheld due to the applicant's status as an end user, preventing them from claiming a refund similar to a final consumer. The Tribunal clarified that decisions are based on facts, statutory provisions, and specific procedures, not on hierarchical superiority or the consideration of decisions from other High Courts. en-us Fri, 19 May 2017 00:00:00 +0530 Wed, 11 Nov 2020 11:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291444 The Tribunal rejected the application for recall of the order, emphasizing the importance of judicial discipline and adherence to lead decisions. The denial of the refund claim was upheld due to the applicant's status as an end user, preventing them from claiming a refund similar to a final consumer. The Tribunal clarified that decisions are based on facts, statutory provisions, and specific procedures, not on hierarchical superiority or the consideration of decisions from other High Courts. Case-Laws Central Excise Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291444