https://www.taxtmi.com/caselaws?id=97759 Interim refund or implementation directions should not be granted where they would pre-judge the merits of a pending appeal. The Tribunal noted that confiscation under Section 111(d) of the Customs Act, 1962, arising from a prohibition under Section 11A, was itself under appellate challenge, and that Rule 41 of the CEGAT (Procedure) Rules, 1982 did not clearly authorise such relief in the circumstances. Although appellate orders are ordinarily expected to be obeyed absent a stay, the Tribunal declined to direct payment or implementation pending disposal of the Revenue's appeal. en-us Wed, 07 Mar 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97759 Interim refund or implementation directions should not be granted where they would pre-judge the merits of a pending appeal. The Tribunal noted that confiscation under Section 111(d) of the Customs Act, 1962, arising from a prohibition under Section 11A, was itself under appellate challenge, and that Rule 41 of the CEGAT (Procedure) Rules, 1982 did not clearly authorise such relief in the circumstances. Although appellate orders are ordinarily expected to be obeyed absent a stay, the Tribunal declined to direct payment or implementation pending disposal of the Revenue's appeal. Case-Laws Customs Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97759