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2014 (3) TMI 96 - HC - CustomsRefund of customs duty - classification dispute goes in favor of assessee - Import of Reach Stackers - Classification as material handling equipment or vehicles - Exemption under Customs Notification No.92/2004 Cus - Served From India Scheme (SFIS) - Held that:- petitioner is justified in making a grievance against the inaction on the part of the respondentsauthorities in not processing the petitioner's refund application, in spite of the fact that the Commissioner of Customs (Appeals) has accepted the petitioner's claim for benefits of exemption notification No.92/2004. In view of the above the petitioner is entitled to utilise the SFIS scrip to pay the dut of customs. When the Tribunal has dismissed the stay application of the revenue, the petitioner is entitled to get benefits of the appellate order, more particularly when the petitioner's case is already covered by the decision of this Court in Ranadip Shipping & Transport Co.Pvt.Ltd. (1989 (3) TMI 136 - HIGH COURT OF JUDICATURE AT BOMBAY). Observations made by the Apex Court in Union of India v/s. Kamlakshi Finance Corporation Ltd. [1991 (9) TMI 72 - SUPREME COURT OF INDIA] in similar circumstances are squarely applicable to the present case also as, "....The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not “acceptable” to the departmentin itself an objectionable phraseand is the subjectmatter of an appeal can furnished no ground for not following it unless its operation has been suspended by a competent Court." Revenue directed to process the refund application as expeditiously as possible - Decided in favor of assessee.
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