TMI Blog2018 (3) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 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 fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er applied for refund. The second respondent herein took the stand that the claim of the writ petitioner was yet to be adjudicated and therefore, the question of effecting refund was premature. Orders were passed to that effect. They are assailed in this Writ Petition. 5. When the matter was taken up for disposal, this Court took the view that the stand of the second respondent was technically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, there was no enhancement of TiO2 content or any other process involved and the Ilmenite separated from the Beach sand was cleared as such and does not merit to be considered as upgraded (beneficiated Ilmenite including ground). But in all fairness, the Adjudicating Authority had mentioned that the case on hand is similar to that of V.V.Minerals Vs. CC Tuticorin and that the final order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se by the Customs, Excise Service Tax Act. In fact, this Court need not undertake the exercise of establishing the similarity between the two cases. The Adjudicating Authority has himself called it as similar to the case on hand. 8. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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