https://www.taxtmi.com/caselaws?id=43098 Where an appellate tribunal's order remains operative and no stay has been obtained, the department cannot withhold recalculation of duty or refund of excise duty merely because it proposes to appeal. The Madras High Court also accepted that the refundable amount could carry interest, and directed payment of interest at 18% from the date of collection until actual refund. The reasoning emphasised that consequential relief follows an effective appellate order unless its operation is lawfully suspended, and that interest may be granted on refunded sums in appropriate revenue matters. en-us Wed, 31 Jul 1991 00:00:00 +0530 Wed, 16 Jun 2010 11:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43098 Where an appellate tribunal's order remains operative and no stay has been obtained, the department cannot withhold recalculation of duty or refund of excise duty merely because it proposes to appeal. The Madras High Court also accepted that the refundable amount could carry interest, and directed payment of interest at 18% from the date of collection until actual refund. The reasoning emphasised that consequential relief follows an effective appellate order unless its operation is lawfully suspended, and that interest may be granted on refunded sums in appropriate revenue matters. Case-Laws Central Excise Wed, 31 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43098