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    <title>Refund allowed by Appellate Authority cannot be ignored on ground that Revenue decided to challenge such Order</title>
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    <description>The Appellate Authority&#039;s order allowing the refund is operative and must be implemented where no appeal or stay exists; revenue must disburse the refund with interest even if it intends to challenge the order, while remaining entitled to pursue remedies and recover amounts lawfully if it prevails in that challenge.</description>
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      <description>The Appellate Authority&#039;s order allowing the refund is operative and must be implemented where no appeal or stay exists; revenue must disburse the refund with interest even if it intends to challenge the order, while remaining entitled to pursue remedies and recover amounts lawfully if it prevails in that challenge.</description>
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