https://www.taxtmi.com/caselaws?id=313784 An administrative authority cannot withhold implementation of a binding appellate order granting excise exemption and refund merely because an appeal has been filed. Where no stay has been obtained, the appellate finding that the assessee satisfied Notification No. 33/99-CE and that no separate refund claim was required had to be given effect in accordance with law. The court held that the departmental communication gave no valid reason to defer the benefit, and the refund or exemption could not be denied solely on account of a pending appeal without stay. The writ petition was disposed of with a direction to implement the appellate order within the stipulated time if no stay was secured. en-us Fri, 26 Apr 2013 00:00:00 +0530 Thu, 02 May 2024 11:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313784 An administrative authority cannot withhold implementation of a binding appellate order granting excise exemption and refund merely because an appeal has been filed. Where no stay has been obtained, the appellate finding that the assessee satisfied Notification No. 33/99-CE and that no separate refund claim was required had to be given effect in accordance with law. The court held that the departmental communication gave no valid reason to defer the benefit, and the refund or exemption could not be denied solely on account of a pending appeal without stay. The writ petition was disposed of with a direction to implement the appellate order within the stipulated time if no stay was secured. Case-Laws Central Excise Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313784