Binding appellate orders must be implemented as issued; a subordinate authority cannot add restrictive conditions to defeat credit entitlement.

A subordinate authority cannot dilute or condition the implementation of a binding appellate direction by inserting a restriction not found in the operative order. The earlier tribunal had directed the jurisdictional authority to work out the credit due under the incentive rebate scheme, and there was no material showing that direction had been reversed, stayed, or otherwise displaced. The Commissioner (Appeals) was therefore right to delete the restrictive sentence added by the original authority and restore implementation of the tribunal's mandate. The revenue challenge failed, and the assessee's entitlement to have the credit worked out in terms of the earlier order was upheld.

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Issues: Whether the original authority could deny or restrict implementation of an earlier tribunal direction granting entitlement to credit under the incentive rebate scheme, and whether the Commissioner (Appeals) was justified in deleting the qualifying sentence inserted by the original authority.

Analysis: The earlier tribunal order had already set aside the impugned orders and directed the jurisdictional Assistant Collector to work out the extent of credit due to the assessee. In the absence of any material showing that that order had been reversed, stayed, or otherwise rendered inoperative by a higher forum, the original authority had no power to add a limitation that the amount would remain unutilised. An implementing authority is bound to carry out the appellate mandate and cannot qualify or defeat it by inserting conditions not found in the operative direction.

Conclusion: The Commissioner (Appeals) was correct in restoring the tribunal's direction and deleting the restrictive sentence added by the original authority. The revenue's challenge failed, and the assessee's entitlement to have the credit worked out in terms of the earlier order was upheld.

Final Conclusion: The appeal was dismissed, and the lower appellate order sustaining implementation of the earlier tribunal direction was maintained.

Ratio Decidendi: A subordinate authority cannot dilute, qualify, or refuse to implement a binding appellate order unless it has been set aside, stayed, or otherwise lawfully displaced.

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