https://www.taxtmi.com/caselaws?id=1664 Where an appellate authority has already directed a refund, the subordinate revenue authority cannot withhold payment merely because an appeal has been filed, unless the order is stayed by a higher forum. Delayed-refund interest operates as a consequence of non-payment and does not justify postponing compliance with an operative refund direction. The text also reflects the application of judicial discipline and a departmental circular requiring refund to be released unless a stay is obtained. Immediate refund with interest admissible in law follows from the subsisting appellate order. en-us Fri, 12 Aug 2005 00:00:00 +0530 Sat, 05 Dec 2015 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1664 Where an appellate authority has already directed a refund, the subordinate revenue authority cannot withhold payment merely because an appeal has been filed, unless the order is stayed by a higher forum. Delayed-refund interest operates as a consequence of non-payment and does not justify postponing compliance with an operative refund direction. The text also reflects the application of judicial discipline and a departmental circular requiring refund to be released unless a stay is obtained. Immediate refund with interest admissible in law follows from the subsisting appellate order. Case-Laws Service Tax Fri, 12 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1664