https://www.taxtmi.com/caselaws?id=94983 A prior Tribunal order granting refund was binding and had to be implemented; a later adjudication rejecting the refund claim as time-barred could not defeat compliance with that earlier direction. Where refund had already accrued under the binding order but remained unpaid despite repeated directions, the refundable amount was required to be released with interest at the prescribed rate for the period of delay. The operative effect was that the Revenue had to comply with the earlier refund order within a reasonable time and could not rely on the subsequent limitation-based rejection to avoid payment. en-us Tue, 17 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94983 A prior Tribunal order granting refund was binding and had to be implemented; a later adjudication rejecting the refund claim as time-barred could not defeat compliance with that earlier direction. Where refund had already accrued under the binding order but remained unpaid despite repeated directions, the refundable amount was required to be released with interest at the prescribed rate for the period of delay. The operative effect was that the Revenue had to comply with the earlier refund order within a reasonable time and could not rely on the subsequent limitation-based rejection to avoid payment. Case-Laws Customs Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94983