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    <title>High courts not custodian of revenue department, says SC; stays Bombay HC order</title>
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    <description>Whether a high court may act as the custodian of the revenue was considered after CESTAT allowed a service tax appeal directing a refund and the revenue&#039;s appeal under section 35G was recorded as not maintainable; the high court noted the writ and appeal were disposed of as not pressed yet recorded an eight week restraint on the tribunal&#039;s refund direction, prompting the Supreme Court to issue notice to the revenue and temporarily interrupt the high court order while permitting a possible appeal under section 35L.</description>
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      <description>Whether a high court may act as the custodian of the revenue was considered after CESTAT allowed a service tax appeal directing a refund and the revenue&#039;s appeal under section 35G was recorded as not maintainable; the high court noted the writ and appeal were disposed of as not pressed yet recorded an eight week restraint on the tribunal&#039;s refund direction, prompting the Supreme Court to issue notice to the revenue and temporarily interrupt the high court order while permitting a possible appeal under section 35L.</description>
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