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<h1>Binding precedent: administrative circulars cannot override the Court's authoritative interpretation; courts must apply that law.</h1> Administrative circulars cannot prevail over the law laid down by the highest court; courts and tribunals must apply the Court's authoritative interpretation. A protective rule preserved benefits already granted under exemption notifications from reopening, but did not permit adjudicative bodies to follow circulars in preference to the Court's decision where entitlement was contested and proceedings were pending.
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