Central Excise and Customs – Disposal of refund/rebate claims where Special Leave Petition/Civil Application along with stay application is pending at Supreme Court
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Implementation of High Court or Tribunal orders: Commissioners may grant refunds or release goods pending SLP absent a stay. Jurisdictional Commissioners are authorized to grant refunds or release goods on merits where a Special Leave Petition or Civil Application is pending, unless a higher forum has granted a stay; the prior requirement for Board consultation is withdrawn, but Commissioners should pursue the Board for early disposal of stay applications in matters concerning the Supreme Court.
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.
Implementation of High Court or Tribunal orders: Commissioners may grant refunds or release goods pending SLP absent a stay.
Jurisdictional Commissioners are authorized to grant refunds or release goods on merits where a Special Leave Petition or Civil Application is pending, unless a higher forum has granted a stay; the prior requirement for Board consultation is withdrawn, but Commissioners should pursue the Board for early disposal of stay applications in matters concerning the Supreme Court.
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