Refund sanctions cannot be disputed solely because a Revenue appeal is pending once the underlying order stands dismissed.

Refund sanctioned pursuant to an earlier appellate order could not be questioned merely because Revenue's appeal against that order was stated to be pending. The note records that the underlying order-in-appeal had already been dismissed by the Tribunal when the matter was considered, so the basis for disputing the refund no longer survived. On that footing, the refund was treated as free from infirmity and the Revenue challenge failed.

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Issues: Whether the refund sanctioned pursuant to the earlier appellate order could be denied on the ground that Revenue's appeal against that order was stated to be pending.

Analysis: The appeal against the underlying order-in-appeal had already been dismissed by the Tribunal by the time the present matter was decided. In that situation, the basis for questioning the refund did not survive, and the sanction of refund suffered from no infirmity.

Conclusion: The refund was held sustainable and the Revenue's challenge was rejected.

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