The FIA International Court of Appeal will hear the case on Monday, with Red Bull targeting to have Ricciardo's second-place finish reinstated.
The disqualification of Ricciardo came as a result of exceeding the maximum fuel flow rate according to the FIA's sensor, but Red Bull claims the sensor was providing erroneous readings.
Horner believes inaccurate sensors have served well to strengthen his team's case, although no other team has fallen foul of the same regulation this year.
"Those points are vital like every point is vital," said Horner.
"I think we've got a very strong case. As more races have progressed, issue have become more evident and issues and understanding has come to light. Hopefully we can present our case fairly and get the second place back that Daniel deserves from Melbourne."
Meanwhile, Horner was hopeful that Red Bull will catch-up on Mercedes despite the clear gap between the two cars at the first three races.
"We're just going to keep working on it, no one is giving up. We know where we need to improve and we are just going to keep pushing.”
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