https://www.taxtmi.com/caselaws?id=407088 A petitioner was entitled to refund of the pre-deposit amount because its refundability was not disputed, and the Court directed immediate return of that sum. As to the additional duty paid under protest, the Tribunal's classification order in the petitioner's favour had not been stayed by the Supreme Court, so the Department could not retain the amount while the assessment remained unresolved. Refund of that amount was permitted on the petitioner filing an undertaking to abide by the Supreme Court's eventual decision. en-us Thu, 18 Mar 2021 00:00:00 +0530 Fri, 30 Apr 2021 08:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407088 A petitioner was entitled to refund of the pre-deposit amount because its refundability was not disputed, and the Court directed immediate return of that sum. As to the additional duty paid under protest, the Tribunal's classification order in the petitioner's favour had not been stayed by the Supreme Court, so the Department could not retain the amount while the assessment remained unresolved. Refund of that amount was permitted on the petitioner filing an undertaking to abide by the Supreme Court's eventual decision. Case-Laws Customs Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407088