https://www.taxtmi.com/caselaws?id=42998 Quasi-judicial authorities must follow binding court decisions and cannot reject a refund claim by relying on an overruled ruling. In this matter, the Court noted that the Assistant Collector had declined the assessee's refund claim on the basis of no longer good law, and therefore confined the petition at the admission stage while considering interim protection. Rule was issued, and the respondents were directed to deposit the disputed refund sums with the Prothonotary and Senior Master within one week, with the petitioners allowed to withdraw the amount without furnishing security. en-us Thu, 25 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 15:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42998 Quasi-judicial authorities must follow binding court decisions and cannot reject a refund claim by relying on an overruled ruling. In this matter, the Court noted that the Assistant Collector had declined the assessee's refund claim on the basis of no longer good law, and therefore confined the petition at the admission stage while considering interim protection. Rule was issued, and the respondents were directed to deposit the disputed refund sums with the Prothonotary and Senior Master within one week, with the petitioners allowed to withdraw the amount without furnishing security. Case-Laws Central Excise Thu, 25 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42998