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    <title>Assessee entitled to refund of the amount recovered as the appellate tribunal has yet not been constituted</title>
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    <description>The High Court granted the petitioner liberty to file an appeal before the appellate tribunal when constituted and directed refund of amounts recovered subject to the petitioner furnishing a bank guarantee. Administrative guidance requires an undertaking to be filed with the jurisdictional officer to prosecute the appeal when the Appellate Tribunal is operational and compliance with the prescribed pre-deposit procedure triggers a stay of recovery of the remaining confirmed demand.</description>
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      <description>The High Court granted the petitioner liberty to file an appeal before the appellate tribunal when constituted and directed refund of amounts recovered subject to the petitioner furnishing a bank guarantee. Administrative guidance requires an undertaking to be filed with the jurisdictional officer to prosecute the appeal when the Appellate Tribunal is operational and compliance with the prescribed pre-deposit procedure triggers a stay of recovery of the remaining confirmed demand.</description>
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