https://www.taxtmi.com/caselaws?id=42617 Refund of countervailing duty on imported consignments could not be withheld merely because the assessment was said to be under review, where an appellate authority had already allowed the refund and no review notice had been served. The court treated the administrative closure of the refund claims as insufficient to displace the operative appellate order, and held that authorities remained bound by that order until it was lawfully set aside. On that basis, the refusal to process the refund was not sustained, and mandamus for refund followed. en-us Mon, 27 Feb 1984 00:00:00 +0530 Sat, 12 Jun 2010 12:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42617 Refund of countervailing duty on imported consignments could not be withheld merely because the assessment was said to be under review, where an appellate authority had already allowed the refund and no review notice had been served. The court treated the administrative closure of the refund claims as insufficient to displace the operative appellate order, and held that authorities remained bound by that order until it was lawfully set aside. On that basis, the refusal to process the refund was not sustained, and mandamus for refund followed. Case-Laws Customs Mon, 27 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42617