https://www.taxtmi.com/caselaws?id=118813 The Tribunal rejected the appellants' application concerning the non-implementation of the Commissioner (Appeals) order for a refund. The department had appropriated an amount allegedly due from the assessee without following proper legal procedures, leading to a shortfall in the refunded amount. Despite acknowledging sympathy towards the appellants, the Tribunal deemed itself functus officio in the matter after the remand order was acted upon by the adjudicating authority, emphasizing that the grievance was against the department's actions, not the Tribunal's order. en-us Mon, 12 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 10:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118813 The Tribunal rejected the appellants' application concerning the non-implementation of the Commissioner (Appeals) order for a refund. The department had appropriated an amount allegedly due from the assessee without following proper legal procedures, leading to a shortfall in the refunded amount. Despite acknowledging sympathy towards the appellants, the Tribunal deemed itself functus officio in the matter after the remand order was acted upon by the adjudicating authority, emphasizing that the grievance was against the department's actions, not the Tribunal's order. Case-Laws Central Excise Mon, 12 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118813