https://www.taxtmi.com/caselaws?id=126419 A subordinate customs authority could not refuse to implement a subsisting appellate order by re-agitating the maintainability of a refund claim that had already been decided; the earlier direction remained binding until stayed or set aside by a superior forum. The later rejection of the claim as premature was also inconsistent with the direction to take over the surrendered goods under the Surrender Certificate and then sanction the refund. The circular required expeditious disposal of such refund claims, so the Tribunal directed immediate compliance with its earlier order and expeditious processing and sanction of the refund. en-us Fri, 29 May 2009 00:00:00 +0530 Tue, 06 Nov 2012 14:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126419 A subordinate customs authority could not refuse to implement a subsisting appellate order by re-agitating the maintainability of a refund claim that had already been decided; the earlier direction remained binding until stayed or set aside by a superior forum. The later rejection of the claim as premature was also inconsistent with the direction to take over the surrendered goods under the Surrender Certificate and then sanction the refund. The circular required expeditious disposal of such refund claims, so the Tribunal directed immediate compliance with its earlier order and expeditious processing and sanction of the refund. Case-Laws Central Excise Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126419