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    <title>2003 (6) TMI 214 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, dismissed the Misc. Application in a refund claim case where the department initially withheld the refund based on legal advice but later granted it without holding the officers accountable. The Tribunal found that the department&#039;s belief that the order would be inoperative due to a reference petition was not a sufficient reason to delay the refund.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi, dismissed the Misc. Application in a refund claim case where the department initially withheld the refund based on legal advice but later granted it without holding the officers accountable. The Tribunal found that the department&#039;s belief that the order would be inoperative due to a reference petition was not a sufficient reason to delay the refund.</description>
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