https://www.taxtmi.com/caselaws?id=44219 Refund of excise duty differential could not be ordered straightaway while the departmental appeal remained pending, because entitlement to refund depended on the result of the appellate proceedings and, if relevant, scrutiny under the statutory refund scheme. A writ court should not bypass the refund mechanism by directing immediate payment without first examining whether the claim satisfied Section 11B of the Central Excises and Salt Act. The question of refund was therefore premature, and any interest would arise only in accordance with the applicable refund provisions. The direction for immediate refund was held unsustainable. en-us Fri, 22 Dec 1995 00:00:00 +0530 Wed, 23 Jun 2010 18:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44219 Refund of excise duty differential could not be ordered straightaway while the departmental appeal remained pending, because entitlement to refund depended on the result of the appellate proceedings and, if relevant, scrutiny under the statutory refund scheme. A writ court should not bypass the refund mechanism by directing immediate payment without first examining whether the claim satisfied Section 11B of the Central Excises and Salt Act. The question of refund was therefore premature, and any interest would arise only in accordance with the applicable refund provisions. The direction for immediate refund was held unsustainable. Case-Laws Central Excise Fri, 22 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44219