https://www.taxtmi.com/caselaws?id=314408 A refund claim involving Special Additional Customs Duty was considered in light of limitation and binding precedent. The Court followed its earlier coordinate bench decision holding the issue covered in favour of the assessee, and treated itself as bound by that view despite a contrary decision of another High Court. Pending proceedings before the Supreme Court did not change the position because there was no stay. The issue was therefore answered against the Revenue, and the appeal was dismissed while the Tribunal's order was sustained. en-us Tue, 19 Apr 2022 00:00:00 +0530 Thu, 06 Jun 2024 20:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314408 A refund claim involving Special Additional Customs Duty was considered in light of limitation and binding precedent. The Court followed its earlier coordinate bench decision holding the issue covered in favour of the assessee, and treated itself as bound by that view despite a contrary decision of another High Court. Pending proceedings before the Supreme Court did not change the position because there was no stay. The issue was therefore answered against the Revenue, and the appeal was dismissed while the Tribunal's order was sustained. Case-Laws Customs Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314408