Appeal denied for refund pre-deposit. Stay request rejected. Order not enforceable on appealing party.

The appeal was filed against the refund of the pre-deposit amount. The department's request for a stay was denied as there is no provision for stay when the order is not enforceable against the appealing party. The impugned order favored the respondent assessee. The appeal is scheduled for future consideration.

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The appeal was filed against the refund of the pre-deposit amount. The department sought a stay of the order, but it was rejected as there is no provision for stay when the order is not executable against the party in appeal. The impugned order was in favor of the respondent assessee. The appeal will be listed for consideration at a later date.

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