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TMI Blog2021 (10) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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. - Customs Appeal No. 21092 of 2019 - Final Order No. 20792 /2021 - Dated:- 18-10-2021 - SHRI P DINESHA, JUDICIAL MEMBER For the Appellant : Shri M BALAGOPAL ADVOCATE For the Respondent : Shri P. Gopakumar, Addl. Commissioner(AR) ORDER T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sheva-II, Raigad [2019(370) ELT 275 (Tri. Mum.)] ix. Bitumen Corporation I Ltd. Vs. CC, Nhava Sheva-II [2019(369) ELT 833 (Tri. Mumbai)] 3. The learned advocate taking support of the above decisions/orders also contended that neither the statute nor the original notification prescribed any limitation for claiming the refund of SAD and hence, imposition of time restriction by an Amending notification is clearly bad in law. Per contra, Shri P. Gopakumar supported the findings of the lower authorities. He also relied on an order of Chandigarh Bench to contend that the learned Single Member Bench in the case of Ambey Sales Vs. CC, Ludhiana [2021 (5) TMI 483 CESTAT, Chandigarh] has referred the matter to Larger Bench of the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to amount to sitting in judgment over the views of the Hon'ble High Courts- something diametrically opposed to the very basic principles of hierarchical judicial system. 7. Viewed thus, 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. In other words, Hon'ble non-jurisdictional High Court's judgment in favour of the assessee, in the light of this legal principle laid down by Supreme Court, is to be preferred over the Hon'ble non-jurisdictional High Court not favourable to the assessee. I find guidance from the judgment of Supreme Court in the matter of CIT v. Vegetable Products Ltd. [1973] 88 ITR 192. Supreme Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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