Tribunal refund orders remain binding until stayed by a superior court, and proposed writ action does not suspend compliance.

A Tribunal refund direction remains operative and binding unless a superior court grants a stay. The absence of any stay order meant the revenue could not treat a proposed writ petition as suspending the Tribunal's mandate, and mere intention to challenge the order did not excuse compliance. The Commissioner was therefore required to give effect to the refund direction forthwith, with the order continuing to be enforceable until stayed by a higher forum.

---

---

Issues: Whether the revenue was bound to comply with the Tribunal's refund direction in the absence of any stay granted by a superior court.

Analysis: The Tribunal noted that no stay order had been produced against its earlier direction requiring refund to the assessee. It held that a mere intention to file a writ petition did not suspend the operative effect of the Tribunal's order, and that compliance remained mandatory until stayed by a superior court.

Outcome: The Commissioner was directed to comply with the refund order forthwith, failing which the direction would remain enforceable until any stay was obtained.

---