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2020 (2) TMI 874 - AT - CustomsRefund of SAD - Focus Product Scheme - denial of refund on the ground that SAD has not been paid in cash but through scrips and as such the amount cannot be refunded - HELD THAT:- Strong reliance has been placed on the Hon'ble Bombay High Court judgement in Allen Diesels India Pvt. Ltd. v. Union of India [2016 (2) TMI 247- DELHI HIGH COURT] where the Hon'ble High Court had held that for refund of SAD it is not necessary that the same should have been paid in cash and it is sufficient if the payment is through using various scrips. Commissioner (Appeals) is finding fault with the judgment of the Hon'ble Delhi High Court in Allen Diesels India Pvt. Ltd. v. Union of India [2016 (2) TMI 247 - DELHI HIGH COURT] that since the said circular was not brought to the notice, the Judgement is not correct. The said action on the part of the Commissioner (Appeals) amounts to contempt of the Hon'ble High Court inasmuch as non-following of a judgment of the superior courts by finding faults in the same, is admittedly not in accordance with the legal adjudication proceedings. Commissioner (Appeals) being a senior officer of the Revenue should have been aware of the legal precedent of following the higher courts decision irrespective of his personal views of the judgment being correct or otherwise. Appeal allowed - decided in favor of appellant.
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