Supreme Court allows Revenue to recover refunded money under 1991 Amendment Act. Case referenced, appeal expedited.

The Supreme Court ruled that the Revenue could recover refunded money under the 1991 Amendment Act. The decision referenced a prior case and directed the Tribunal to expedite any pending appeal while allowing the Commissioner to proceed with the matter. The appeal was disposed of without costs.

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The Supreme Court ruled on a refund issue where the Revenue sought to recover refunded money under the 1991 Amendment Act. The decision referred to Mafatlal Industries v. Union of India. If the appeal is pending, the Tribunal should expedite it, and the Commissioner can proceed with the matter. The appeal was disposed of with no costs.

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