https://www.taxtmi.com/caselaws?id=434319 Refund of cost recovery charges was treated as a consequential relief after the underlying demand had already been set aside, with no independent basis to refuse payment. The absence of any stay against the earlier order meant the departmental appeal did not suspend its operation, so the refund could not be withheld merely because the order was under challenge. The text also states that Board circulars on refund and rebate implementation were binding on departmental officers and had to be followed unless stayed or otherwise displaced in law. en-us Mon, 06 Feb 2023 00:00:00 +0530 Wed, 22 Feb 2023 08:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434319 Refund of cost recovery charges was treated as a consequential relief after the underlying demand had already been set aside, with no independent basis to refuse payment. The absence of any stay against the earlier order meant the departmental appeal did not suspend its operation, so the refund could not be withheld merely because the order was under challenge. The text also states that Board circulars on refund and rebate implementation were binding on departmental officers and had to be followed unless stayed or otherwise displaced in law. Case-Laws Customs Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434319