Binding appellate orders must be implemented; excise refund and exemption cannot be withheld merely because an appeal is pending without stay.

An administrative authority cannot withhold implementation of a binding appellate order granting excise exemption and refund merely because an appeal has been filed. Where no stay has been obtained, the appellate finding that the assessee satisfied Notification No. 33/99-CE and that no separate refund claim was required had to be given effect in accordance with law. The court held that the departmental communication gave no valid reason to defer the benefit, and the refund or exemption could not be denied solely on account of a pending appeal without stay. The writ petition was disposed of with a direction to implement the appellate order within the stipulated time if no stay was secured.

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Issues: Whether the authority could withhold implementation of the appellate order granting excise exemption and refund merely because an appeal had been filed, in the absence of any stay.

Analysis: The appellate authority had held that the petitioner satisfied the conditions for exemption under Notification No.33/99-CE and that no formal refund claim was necessary. The subsequent communication declined to act on that order only on the ground that an appeal had been filed. The Court noted that no stay had been granted and that the departmental response gave no reason for withholding the benefit. In these circumstances, the authority was required to give effect to the appellate order in accordance with law.

Conclusion: The petitioner was entitled to implementation of the appellate authority's order, and the refund/exemption benefit could not be withheld merely because an appeal was pending without stay.

Final Conclusion: The writ petition was disposed of with a direction to implement the appellate order within the stipulated time if no stay was obtained.

Ratio Decidendi: In the absence of a stay, an administrative authority must implement a binding appellate order and cannot withhold statutory refund or exemption benefits solely because an appeal has been filed.

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