Implementation of Tribunal refund orders cannot be withheld absent a stay; departmental compliance was directed.

Departmental authorities must implement a Tribunal order granting refund of a pre-deposit when no stay has been obtained. The Tribunal noted that the amount had been deposited pursuant to an earlier order and that the matter had already been decided in the appellant's favour. It held that refusal to comply merely because the departmental authority had not accepted the order was impermissible. The Commissioner was directed to ensure compliance within one month or produce a stay order from the competent authority.

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Issues: Whether the departmental authorities were required to implement the Tribunal's earlier order granting refund of the pre-deposit in the absence of any stay.

Analysis: The Tribunal noted that the appellant had deposited the amount pursuant to an earlier order and that the matter had been decided in the appellant's favour. It found that the Department had not obtained any stay against the Tribunal's order and that a refusal to implement the order merely because it had not been accepted by the departmental authority was impermissible. The Tribunal directed the Commissioner to ensure compliance with its order within one month or to produce a stay order from the competent authority.

Conclusion: The Department was directed to comply with the Tribunal's order and the appellant's request for implementation was accepted.

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