https://www.taxtmi.com/caselaws?id=754581 The HC dismissed the appellant's appeal under Section 130 of the Customs Act, 1962, affirming the Tribunal's decision to grant a refund to the respondent. The Court found no substantial questions of law and emphasized adherence to CBEC Circular No. 572/9/2001-CX, which mandates refunds unless a stay order is obtained. The appellant's argument against granting refunds without a stay order was rejected, and the Tribunal's reliance on the Circular was upheld. The appeal lacked merit, and the Tribunal's decision to grant the refund was confirmed. en-us Thu, 13 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754581 The HC dismissed the appellant's appeal under Section 130 of the Customs Act, 1962, affirming the Tribunal's decision to grant a refund to the respondent. The Court found no substantial questions of law and emphasized adherence to CBEC Circular No. 572/9/2001-CX, which mandates refunds unless a stay order is obtained. The appellant's argument against granting refunds without a stay order was rejected, and the Tribunal's reliance on the Circular was upheld. The appeal lacked merit, and the Tribunal's decision to grant the refund was confirmed. Case-Laws Customs Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754581