CESTAT Mumbai Grants Stay on Refund Order, Upholds Revenue's Position

The Appellate Tribunal CESTAT, Mumbai granted a stay on the order directing the refund claim, finding in favor of the Revenue due to the respondents' failure to challenge the original capacity fixation.

---

---

The Appellate Tribunal CESTAT, Mumbai granted a stay on the implementation of the order passed by the Commissioner (Appeals) directing the Deputy Commissioner to sanction the refund claim made by the respondents/assessee. The Tribunal found that the Revenue had made a strong case in its favor as the respondents had not challenged the original fixation of their capacity.

---