https://www.taxtmi.com/caselaws?id=416090 The Tribunal upheld the rejection of M/s Bridgestone India Pvt. Ltd.'s refund claim under Section 27 of the Customs Act for Anti-Dumping duty paid on imported goods. The decision was based on the binding nature of legal precedents, particularly the Supreme Court's judgment in ITC Limited, which clarified that any assessment must be appealed for refund sanction. The Tribunal emphasized the importance of following Supreme Court precedents, leading to the rejection of the appeal and highlighting the inapplicability of overruled judgments in subsequent cases. en-us Fri, 17 Dec 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416090 The Tribunal upheld the rejection of M/s Bridgestone India Pvt. Ltd.'s refund claim under Section 27 of the Customs Act for Anti-Dumping duty paid on imported goods. The decision was based on the binding nature of legal precedents, particularly the Supreme Court's judgment in ITC Limited, which clarified that any assessment must be appealed for refund sanction. The Tribunal emphasized the importance of following Supreme Court precedents, leading to the rejection of the appeal and highlighting the inapplicability of overruled judgments in subsequent cases. Case-Laws Customs Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416090