https://www.taxtmi.com/article/detailed?id=11774 Assistant Commissioners are bound to implement concluded findings of higher appellate authorities and cannot revisit factual conclusions already upheld on appeal; subordinate revenue officers must follow appellate orders unless their operation is stayed, and dissatisfaction with such orders does not permit non compliance. Applying these principles, the Court set aside the Assistant Commissioner's order and directed sanction and payment of the refund with statutory interest. en-us Fri, 25 Aug 2023 10:07:34 +0530 Fri, 25 Aug 2023 10:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11774 Assistant Commissioners are bound to implement concluded findings of higher appellate authorities and cannot revisit factual conclusions already upheld on appeal; subordinate revenue officers must follow appellate orders unless their operation is stayed, and dissatisfaction with such orders does not permit non compliance. Applying these principles, the Court set aside the Assistant Commissioner's order and directed sanction and payment of the refund with statutory interest. Articles Goods and Services Tax - GST Fri, 25 Aug 2023 10:07:34 +0530 https://www.taxtmi.com/article/detailed?id=11774