https://www.taxtmi.com/caselaws?id=399802 Refund arising from an appellate relief order cannot be withheld merely because the department has filed an appeal, unless a stay order has been obtained. The governing circulars require refund or rebate consequent on an order of the Commissioner or Commissioner (Appeals) to be released, subject to the appeal outcome but not kept in abeyance indefinitely. Where no stay was produced and more than seven months had passed after the appellate order, the authorities were required to implement that order promptly. The refund was therefore directed to be disbursed with applicable interest. en-us Thu, 01 Oct 2020 00:00:00 +0530 Tue, 09 Feb 2021 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399802 Refund arising from an appellate relief order cannot be withheld merely because the department has filed an appeal, unless a stay order has been obtained. The governing circulars require refund or rebate consequent on an order of the Commissioner or Commissioner (Appeals) to be released, subject to the appeal outcome but not kept in abeyance indefinitely. Where no stay was produced and more than seven months had passed after the appellate order, the authorities were required to implement that order promptly. The refund was therefore directed to be disbursed with applicable interest. Case-Laws Customs Thu, 01 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399802