https://www.taxtmi.com/caselaws?id=49018 The Tribunal declined to implement its earlier conditional refund direction because the Revenue completed adjudication within the extended time and appropriated the amount to the Government. Once adjudication was concluded, a refund ordered only as a fallback for failure to decide became unenforceable and would have been immediately refundable to the Government. As the substantive adjudication had been completed, there was no merit in requiring payment of the refund, and no further action was called for. en-us Mon, 11 Apr 2005 00:00:00 +0530 Mon, 09 Aug 2010 10:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49018 The Tribunal declined to implement its earlier conditional refund direction because the Revenue completed adjudication within the extended time and appropriated the amount to the Government. Once adjudication was concluded, a refund ordered only as a fallback for failure to decide became unenforceable and would have been immediately refundable to the Government. As the substantive adjudication had been completed, there was no merit in requiring payment of the refund, and no further action was called for. Case-Laws Customs Mon, 11 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49018