Home Case Index All Cases Customs Customs + AT Customs - 2021 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 772 - AT - CustomsApplicability of precedent judgements - Refund of SAD - rejection on the ground of time limitation - N/N. 102/2007-Cus dt. 14/09/2007 - HELD THAT:- Learned Representatives fairly agree that the issue in appeal is subject-matter of difference of opinion by Hon'ble non-jurisdictional High Courts and that we do not have the benefit of guidance by Hon'ble jurisdictional High Court. There can be no dispute on the proposition that irrespective of whether or not the judgments of Hon'ble non-jurisdictional High Courts are binding on me, these judgments deserve utmost respect which implies that, at the minimum, these judgments are to be considered reasonable interpretations of the related legal and factual situation. Doctrine of precedence only mandates that it is the ratio in the decision of higher courts to be followed, and not conclusions - when there is a reasonable interpretation of a legal and factual situation, which is favourable to the assessee, such an interpretation is to be adopted. The denial of refund is bad in law and hence not sustainable - Appeal allowed - decided in favor of appellant.
|