https://www.taxtmi.com/caselaws?id=767115 The HC ruled that the respondent-Department's withholding of the refund amount of Rs. 2,57,38,894.67, despite the CESTAT setting aside the Order-in-Original, was unjustified and amounted to unjust enrichment. The mere filing of an appeal did not justify non-implementation of the refund order, as no stay was granted by a higher authority. The Court ordered the Department to process the refund with interest within six weeks, warning of a Rs. 50,000 penalty for non-compliance. The decision reinforced that procedural delays do not excuse non-compliance with a Tribunal's order. en-us Fri, 28 Feb 2025 00:00:00 +0530 Tue, 11 Mar 2025 08:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767115 The HC ruled that the respondent-Department's withholding of the refund amount of Rs. 2,57,38,894.67, despite the CESTAT setting aside the Order-in-Original, was unjustified and amounted to unjust enrichment. The mere filing of an appeal did not justify non-implementation of the refund order, as no stay was granted by a higher authority. The Court ordered the Department to process the refund with interest within six weeks, warning of a Rs. 50,000 penalty for non-compliance. The decision reinforced that procedural delays do not excuse non-compliance with a Tribunal's order. Case-Laws Central Excise Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767115