Unstayed Tribunal order remained operative, requiring departmental compliance and implementation of the refund direction.

The Tribunal noted that an earlier order granting the benefit of Notification No. 125/86-Cus. had been challenged by the department, but no stay order was produced. On that basis, it treated the earlier order as remaining operative and held that the departmental authorities were bound to implement it. As the refund-related direction had not been acted upon despite service of the application, the Tribunal required compliance within a fixed time. The operative effect was that the assessee obtained enforcement of the earlier refund order in the absence of any stay.

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Issues: Whether the Tribunal's earlier order granting the benefit of Notification No. 125/86-Cus. was still operative in the absence of any stay, and whether the departmental authorities could be directed to implement it and release the refund.

Analysis: The order records that the department had preferred an appeal against the earlier Tribunal decision, but no stay had been produced. On that basis, the Tribunal treated its earlier order as continuing to be in force and noted the prolonged non-implementation by the Collector despite service of the application. The Tribunal therefore directed compliance within a fixed time.

Outcome: The direction to implement the earlier refund-related order was issued in favour of the assessee.

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