https://www.taxtmi.com/caselaws?id=43250 Mere pendency of appeals before the Supreme Court, without any stay of the Tribunal's order, did not justify withholding refund of duty. The Tribunal had already set aside the demand on the basis that the petitioners were not manufacturers, and the Department relied only on pending appeals and stay petitions. The Court held that retention of the collected duty was unwarranted in the absence of a stay, and the refund was directed to be released to the petitioners. en-us Mon, 27 Jan 1992 00:00:00 +0530 Thu, 17 Jun 2010 10:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43250 Mere pendency of appeals before the Supreme Court, without any stay of the Tribunal's order, did not justify withholding refund of duty. The Tribunal had already set aside the demand on the basis that the petitioners were not manufacturers, and the Department relied only on pending appeals and stay petitions. The Court held that retention of the collected duty was unwarranted in the absence of a stay, and the refund was directed to be released to the petitioners. Case-Laws Central Excise Mon, 27 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43250