CBIC - Largest Litigant

I think only an exceptionally small number of Authorities under the CBIC, and CBIC itself have any respect for judicial precedents. The rule is to ignore the precedents and merrily pass orders "as deemed fit". A few days back, a client received SCN in a case of interest claim on SAD refund wherein the appellant authority found merit in the case, but remanded. This de novo SCN ignores Ranbaxy Laboratories Ltd v. UOI, 2011 (273) ELT 3 SC which clearly holds that delay in sanctioning refund should be reckoned from the date of filing the initial refund claim. The SCN blandly claims that there was no delay in "processing" of refund cliam. For not following a judicial precedent no officer loses his increment or promotion. So, why bother with it?

Gururaj B N 08/07/2021