https://www.taxtmi.com/caselaws?id=268515 Interest was payable on delayed customs refund where the refund order had not been stayed and had already been implemented. The earlier appellate order remained operative and binding while the Revenue's challenge was pending, so the consequential refund benefit could not be denied merely because further proceedings were continuing. The Tribunal also relied on the CBEC circular requiring timely implementation of refund orders in the absence of a stay. Interest was treated as a consequential incident of the refund rather than a separate relief that could be withheld, and the order granting interest was sustained. en-us Mon, 03 Aug 2015 00:00:00 +0530 Fri, 27 Nov 2015 10:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268515 Interest was payable on delayed customs refund where the refund order had not been stayed and had already been implemented. The earlier appellate order remained operative and binding while the Revenue's challenge was pending, so the consequential refund benefit could not be denied merely because further proceedings were continuing. The Tribunal also relied on the CBEC circular requiring timely implementation of refund orders in the absence of a stay. Interest was treated as a consequential incident of the refund rather than a separate relief that could be withheld, and the order granting interest was sustained. Case-Laws Customs Mon, 03 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268515