https://www.taxtmi.com/caselaws?id=254273 The Tribunal may use its procedural powers under Rules 40 and 41 of the CESTAT (Procedure) Rules, 1982 to give effect to its own earlier order and secure compliance with a consequential refund direction. Where the department does not act on repeated refund requests after a prior appellate order reducing penalty, the Tribunal can require the refund to be sanctioned within a fixed period and direct reporting of compliance. The operative effect is enforcement of the earlier refund-related order in favour of the appellant within the stipulated time. en-us Fri, 31 Oct 2014 00:00:00 +0530 Tue, 09 Jun 2015 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254273 The Tribunal may use its procedural powers under Rules 40 and 41 of the CESTAT (Procedure) Rules, 1982 to give effect to its own earlier order and secure compliance with a consequential refund direction. Where the department does not act on repeated refund requests after a prior appellate order reducing penalty, the Tribunal can require the refund to be sanctioned within a fixed period and direct reporting of compliance. The operative effect is enforcement of the earlier refund-related order in favour of the appellant within the stipulated time. Case-Laws Customs Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254273