https://www.taxtmi.com/caselaws?id=410458 Departmental authorities must follow final appellate decisions on the same tax issue in later identical matters. CESTAT had held in earlier final orders that IGST was not leviable on re-imported repaired aircraft parts under the claimed customs exemption, and those orders were neither stayed nor overturned. The authorities could not require repeated litigation for each Bill of Entry or apply inconsistent interpretations through different assessing officers. Consistent with the National Litigation Policy and the duty to act as responsible litigants, the authorities were required to decide representations and subsequent clearances with due deference to the existing appellate rulings. The writ petition was accepted to that extent, with directions for expeditious disposal of the representations. en-us Tue, 01 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410458 Departmental authorities must follow final appellate decisions on the same tax issue in later identical matters. CESTAT had held in earlier final orders that IGST was not leviable on re-imported repaired aircraft parts under the claimed customs exemption, and those orders were neither stayed nor overturned. The authorities could not require repeated litigation for each Bill of Entry or apply inconsistent interpretations through different assessing officers. Consistent with the National Litigation Policy and the duty to act as responsible litigants, the authorities were required to decide representations and subsequent clearances with due deference to the existing appellate rulings. The writ petition was accepted to that extent, with directions for expeditious disposal of the representations. Case-Laws GST Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410458