https://www.taxtmi.com/caselaws?id=30920 The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) order sanctioning a refund under Section 11B of the Central Excise Act to the respondent. The Tribunal dismissed the Department's appeal in the Rajasthan High Court, emphasizing that passing an interim stay order would effectively review the previous decision, which was impermissible. The Tribunal held that the refund amount was subject to the High Court's decision and declined to grant an interim stay, as it would only delay implementation without valid grounds for appeal. en-us Thu, 05 Jun 2008 00:00:00 +0530 Tue, 07 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30920 The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) order sanctioning a refund under Section 11B of the Central Excise Act to the respondent. The Tribunal dismissed the Department's appeal in the Rajasthan High Court, emphasizing that passing an interim stay order would effectively review the previous decision, which was impermissible. The Tribunal held that the refund amount was subject to the High Court's decision and declined to grant an interim stay, as it would only delay implementation without valid grounds for appeal. Case-Laws Central Excise Thu, 05 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30920