https://www.taxtmi.com/caselaws?id=346840 The Tribunal's decision to grant a refund of a pre-deposit was challenged by the Commissioner (Appeals) due to the stay of High Courts' decisions by the Supreme Court. However, the Judicial Member ruled in favor of the appellant, emphasizing that once the Tribunal's decision became final, the refund should be granted as per the order. The Commissioner (Appeals) was criticized for overturning the refund order based on the stayed judgments, as they lacked the authority to do so. The Judicial Member set aside the Commissioner (Appeals)'s decision, allowing the appeal and granting the appellant the refund with consequential relief. en-us Fri, 28 Jul 2017 00:00:00 +0530 Wed, 18 Oct 2017 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346840 The Tribunal's decision to grant a refund of a pre-deposit was challenged by the Commissioner (Appeals) due to the stay of High Courts' decisions by the Supreme Court. However, the Judicial Member ruled in favor of the appellant, emphasizing that once the Tribunal's decision became final, the refund should be granted as per the order. The Commissioner (Appeals) was criticized for overturning the refund order based on the stayed judgments, as they lacked the authority to do so. The Judicial Member set aside the Commissioner (Appeals)'s decision, allowing the appeal and granting the appellant the refund with consequential relief. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346840