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2014 (5) TMI 128 - HC - Central ExciseDenial of refund claim - CENVAT Credit - Denial on the ground that claimant has not physically exported the goods but merely supplied the goods to 100% EOU , the provision of Rule 5 of the Rules are not applicable and therefore, there are not entitled for refund of CENVAT credit under Rule 5 - Held that:- on inputs used in manufacture of goods cleared by TDA units to 100% EOU refund of CENVAT credit would be available to the assessee and it would not be denied on the ground that it was the case of deemed export and refund could be granted only in case of physical export - Following decision of CCE&C v. NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT]. Contempt of Court - Importance not given to precedents cases - Assistant Commissioner, Central Excise and Customs Division, Vapi by impugned orders has rejected the refund claims of the claimant on the ground inter alia that the decision of this Court in NBM Industries (Supra) is in the case of another assessee and not in the case of claimant and each one must fight its own battle and must succeed or fail in such proceedings - Held that:- It is required to be noted that the decision of Division Bench of this Court in the case of NBM Industries (Supra) is binding upon the respondent No.4 . Merely because the said decision is in the case of another assessee , the respondent No.4 could not have ignored the same and/or not followed the same by holding that it is not binding ruling as the same is in case of another assessee . It appears that the respondent No.4 has not properly understood the decision of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. (1996 (12) TMI 50 - SUPREME COURT OF INDIA). In the case of Mafatlal Industries Ltd. (Supra), the Hon'ble Supreme Court has never held that a decision of the higher appellate authorities/courts which may be in the case of another assessee are not binding to the lower authorities, on the ground that the same is in the case of another assessee . It is also not held by the Hon'ble Supreme Court that it is not open for a person to make refund claim on the basis of a decision of a court or tribunal rendered in the case of another person. On the contrary, there are direct decisions of the Hon'ble Supreme Court as well as various High Courts. We are constrained to strongly disapprove such arbitrary act on the part of the lower adjudicating authority and/or lower authorities in ignoring the binding decisions/orders passed by the higher appellate authorities/courts. Time and again the Hon'ble Supreme Court as well as various High Courts and this Court have disapproved such conduct/act on the part of the lower authorities in ignoring the binding decisions/orders passed by the higher appellate authorities/courts. Still it appears that message has not reached the concerned authorities - It appears that still the message has not reached the concerned authorities in following the binding decisions of the higher appellate authorities and/or courts solely on the ground that the same is in the case of another assessee. Such a conduct is also required to be viewed from another angle. This would not only amount to disregarding the direction of the court rendered in earlier petitions but would also lead to multiplicity of proceedings. When the courts are overburdened and are accused of arrears, it is the duty of the concerned authorities to avoid multiplicity of proceedings and lessen the burden of the courts. Being a part of the justice delivery system, all efforts should be made by the authorities/quasi judicial authorities and judicial authorities to see that there is no multiplicity of proceedings and to pass the orders considering the binding decisions. It would also avoid unnecessary harassment to the parties as well as the unnecessary expenditure - Decided in favour of assessee.
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