https://www.taxtmi.com/caselaws?id=314222 CESTAT Mumbai held that tribunal orders must be implemented without delay by central excise authorities. The original authority correctly processed a CENVAT credit refund following tribunal directions, but the jurisdictional Commissioner disregarded the order and sought appellate review. The first appellate authority erred by supporting this transgression instead of ensuring compliance. The reviewing authority's attempt to circumvent tribunal directions through Commissioner of Central Excise (Appeals) was impermissible. Appeal allowed, emphasizing finality of tribunal orders and mandatory implementation by excise formations. en-us Tue, 30 May 2023 00:00:00 +0530 Sun, 26 May 2024 14:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314222 CESTAT Mumbai held that tribunal orders must be implemented without delay by central excise authorities. The original authority correctly processed a CENVAT credit refund following tribunal directions, but the jurisdictional Commissioner disregarded the order and sought appellate review. The first appellate authority erred by supporting this transgression instead of ensuring compliance. The reviewing authority's attempt to circumvent tribunal directions through Commissioner of Central Excise (Appeals) was impermissible. Appeal allowed, emphasizing finality of tribunal orders and mandatory implementation by excise formations. Case-Laws Central Excise Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314222