2018 (8) TMI 568

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..... aid 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 .....

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..... ince, there was a dispute in the matter, the petitioner paid the export duty under protest. 4. Later, the writ petitioner 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. Wh .....

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..... TH 26140020 or Ilmenite unprocessed classifiable under CTH 26140010. The Adjudicating Authority concluded that in the present 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 Au .....

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..... e is absolutely no doubt in the mind of this Court that the case on hand is similar to the case that was allowed in favour of the assesse 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 t .....

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..... will be at liberty to pass revised orders based on the outcome of the decision of the Hon'ble Supreme Court. The second respondent is directed to refund the amount in question to the petitioner within a period of four weeks from the date of receipt of a copy of this order, after taking immovable property security from the petitioner as indicated above. 11. The Writ Petition stands allowed .....

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