https://www.taxtmi.com/caselaws?id=122054 An appellate refund order must be implemented by the authorities unless its operation has been stayed by a competent superior forum; mere disagreement does not justify withholding compliance. The Tribunal held that the earlier final order had already granted the assessee the notification benefit, refund of duty, and consequential relief, so the Revenue could not re-agitate the issue by refusing implementation. Non-compliance was treated as contrary to judicial discipline, and Rule 41 of the CESTAT Procedure Rules, 1982 was invoked to direct departmental authorities to carry out the order within the specified time. en-us Fri, 21 Jul 2006 00:00:00 +0530 Wed, 08 Aug 2012 12:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122054 An appellate refund order must be implemented by the authorities unless its operation has been stayed by a competent superior forum; mere disagreement does not justify withholding compliance. The Tribunal held that the earlier final order had already granted the assessee the notification benefit, refund of duty, and consequential relief, so the Revenue could not re-agitate the issue by refusing implementation. Non-compliance was treated as contrary to judicial discipline, and Rule 41 of the CESTAT Procedure Rules, 1982 was invoked to direct departmental authorities to carry out the order within the specified time. Case-Laws Central Excise Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122054