Assistant Commissioner is necessarily required to implement decision of Tribunal

Delhi Duty Free Services Pvt Ltd Vs Commissioner (CESTAT Delhi) CESTAT Delhi held that to maintain judicial discipline, the Assistant Commissioner had necessarily to implement the decision of the Tribunal. Denial of refund pursuant thereto is unjustifiable. Facts- M/s. Delhi Duty Free Services Pvt. Ltd. is engaged in the sale of goods from retail shops located at the customs area of Terminal-3, Indira Gandhi International Airport, New Delhi. For granting license to the shops in the duty free area, agreements were executed between the appellant and Delhi International Airport Limited. License f...