https://www.taxtmi.com/caselaws?id=1876 A departmental authority must comply with binding Tribunal and Commissioner (Appeals) directions when no stay has been obtained from the High Court; it cannot reopen the issue of unjust enrichment or sit in judgment over those earlier orders. The text states that the Assistant Commissioner's attempt to re-examine the refund claim and retain the amount in the Consumer Welfare Fund was impermissible, and that compliance could be enforced in proceedings under Rule 41 read with Rule 40 of the CESTAT (Procedure) Rules to secure justice. The order was set aside and implementation of the earlier direction was required. en-us Thu, 17 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1876 A departmental authority must comply with binding Tribunal and Commissioner (Appeals) directions when no stay has been obtained from the High Court; it cannot reopen the issue of unjust enrichment or sit in judgment over those earlier orders. The text states that the Assistant Commissioner's attempt to re-examine the refund claim and retain the amount in the Consumer Welfare Fund was impermissible, and that compliance could be enforced in proceedings under Rule 41 read with Rule 40 of the CESTAT (Procedure) Rules to secure justice. The order was set aside and implementation of the earlier direction was required. Case-Laws Central Excise Thu, 17 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1876