Unstayed Tribunal order must be implemented, with consequential refund of excess tax and statutory interest.

Where a Tribunal order has not been stayed in further appeal, the authority must give effect to it and cannot withhold the consequential relief. The Court noted that this includes refund of excess tax paid, and that interest follows in accordance with the applicable statutory provisions. The direction was tied to the legal effect of an unstayed appellate order and the taxpayer's entitlement to refund and interest on excess tax.

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Issues: Whether the Tribunal order, if not stayed in further appeal, was required to be given effect to and whether the excess tax paid was refundable with interest.

Analysis: The writ petition sought a direction for implementation of the Tribunal's order and refund of the excess tax with interest. The Court followed its earlier order in an identical situation and held that where the appellate or Tribunal order has not been stayed in appeal proceedings, the authority must act on it and grant consequential refund. The direction for refund was linked to the statutory entitlement to interest on excess tax paid.

Conclusion: The petition was allowed by issuing a direction that, if the Tribunal's order had not been stayed, it should be given effect to and the excess amount refunded with interest in accordance with the applicable statutory provisions.

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