https://www.taxtmi.com/caselaws?id=331763 Consequential refund arising from an earlier Tribunal order could not be withheld merely because re-assessment and redetermination of duty were pending, where no stay of the earlier order had been obtained. The order setting aside the duty demand had attained operative finality, and the field formation was bound by the applicable Board circulars requiring refund to be granted within the prescribed period. On that basis, the pending internal reassessment did not justify retention of the amount, and the refund was directed to be processed and disposed of in accordance with law. en-us Mon, 11 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331763 Consequential refund arising from an earlier Tribunal order could not be withheld merely because re-assessment and redetermination of duty were pending, where no stay of the earlier order had been obtained. The order setting aside the duty demand had attained operative finality, and the field formation was bound by the applicable Board circulars requiring refund to be granted within the prescribed period. On that basis, the pending internal reassessment did not justify retention of the amount, and the refund was directed to be processed and disposed of in accordance with law. Case-Laws Customs Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331763