Refund/rebate claims should be released unless a stay order is obtained; appeals must be filed expeditiously. The Board declined to file a Special Leave Petition and ordered immediate implementation of the High Court order dated 11.03.2015. It reiterated that refunds or rebates granted by an order should not be withheld solely because an appeal is filed unless a stay order is obtained; appeals or stay applications should be filed early, and refunds remain subject to the outcome of any appeal. The Board directed strict compliance with Circular No. 572/9/2001 CX para (3) and its refund instructions.