TMI Blog2020 (2) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wa, Member (Judicial) Shri V.M. Doiphode, Advocate for the appellant Shri Manoj Kumar, AC(AR) for the respondent ORDER After hearing both sides, I find that the appellant imported hot rolled wire rods and paid 4% SAD leviable on the same by debiting Focus Product Scheme scrips. In terms of notification 102/2007-Cus dated 14.09.2007, if the imported products are subsequently s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia [2016 (2) TMI 247- DELHI HIGH COURT] as also on various other decision passed by the Tribunal as also passed by the Commissioner (Appeals). 2. In the said decision of Allen Diesels, 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. 3. While deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not quashed the said Public Notice no. 6 RE/2013 of the DGFT in the said order. It is also not clear whether the SAD in Allen Diesels India Pvt. Ltd. case was paid by utilising re-credit of 4% SAD in the duty credit scrips. In the circumstances, the ratio of the Hon'ble High Court judgment may not apply to the present case. .. 4. As is seen from the above the appellate authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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. 5. Having observed so, I set aside the impugned order and allow the appeal with consequential relief. (Dictated and pronounced in open court) - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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