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2018 (8) TMI 568 - HC - Customs100% EOU - Refund claim - duty paid under protest - Held that:- This Court is of the view that when the order passed by the Tribunal has not been stayed or set aside by the Hon'ble Supreme Court, it is the bounden duty of the Adjudicating Authority to follow the law laid down by the Tribunal. Since a binding decision has not been followed by the Adjudicating Authority in this case, this Court can interfere straight away without relegating the assesse to file an appeal - order passed by the Adjudicating Authority shall stand quashed. Petition allowed - decided in favor of petitioner.
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