Binding tribunal refund order prevails over departmental refusal, with interim mandamus issued and later order stayed.

A Tribunal refund order based on redetermined assessable value and differential duty on certain sales was treated as binding, and the Assistant Collector's refusal to implement it was viewed as without jurisdiction. The court held that the proper course against the Tribunal's order was to challenge it before the Supreme Court, not to disregard it administratively. Interim writ relief was granted, directing compliance with the refund directions within two months and staying operation of the subsequent departmental order dated 09-03-1990.

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Issues: Whether interim mandamus should be issued directing compliance with the Tribunal's refund order and whether the operation of the subsequent departmental order should be stayed.

Analysis: The Tribunal had already directed refund of excess duty on the basis of redetermined assessable value for the specified period and also refund of differential duty arising from treatment of certain sales as wholesale sales. The impugned refusal by the Assistant Collector was viewed as without jurisdiction in the face of the Tribunal's binding order, and the only remedy against that order was to challenge it before the Supreme Court.

Outcome: Interim writ relief granted. The respondents were directed to comply with the Tribunal's order and refund the excess duty and differential duty within two months, and the operation of the departmental order dated 09-03-1990 was stayed.

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