https://www.taxtmi.com/caselaws?id=42093 The court deemed the writ application maintainable under Article 226 for the refund amount, as the collection was unauthorized. The petitioner was entitled to the refund during the appeal as the Tribunal had not stayed the order. Customs authorities were found lacking the power to withhold refunds during appeals. The court awarded interest at 12% per annum on the delayed refund, directing its payment within six weeks from the judgment, with a bond requirement if the appeal was successful. en-us Tue, 09 Jun 1987 00:00:00 +0530 Wed, 09 Jun 2010 10:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42093 The court deemed the writ application maintainable under Article 226 for the refund amount, as the collection was unauthorized. The petitioner was entitled to the refund during the appeal as the Tribunal had not stayed the order. Customs authorities were found lacking the power to withhold refunds during appeals. The court awarded interest at 12% per annum on the delayed refund, directing its payment within six weeks from the judgment, with a bond requirement if the appeal was successful. Case-Laws Customs Tue, 09 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42093