Appeals and stays: Department must seek urgent apex judicial stay before releasing refunds or seized goods. Where an adverse higher court order implicates substantial refunds or release of seized goods, Commissioners must promptly send considered grounds and papers to the Board to enable filing of a stay application or Special Leave Petition and justify any urgent out of turn mentioning. No unilateral release of goods or refunds should occur where filing of a stay has been decided; refund processing must proceed in parallel with scrutiny for unjust enrichment and claims lacking entitlement may be denied irrespective of pending appeals.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals and stays: Department must seek urgent apex judicial stay before releasing refunds or seized goods.
Where an adverse higher court order implicates substantial refunds or release of seized goods, Commissioners must promptly send considered grounds and papers to the Board to enable filing of a stay application or Special Leave Petition and justify any urgent out of turn mentioning. No unilateral release of goods or refunds should occur where filing of a stay has been decided; refund processing must proceed in parallel with scrutiny for unjust enrichment and claims lacking entitlement may be denied irrespective of pending appeals.
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