https://www.taxtmi.com/caselaws?id=50922 A reference application or proposed further challenge does not by itself stay a Tribunal order, so the earlier determination remained operative. The Tribunal reiterated that duty under Section 28(1) of the Customs Act, 1962 could not be recovered from the original licence holders and was recoverable only from the persons who actually imported the goods. As the Revenue had not obtained a stay or rectification, the request to keep the matter pending was rejected and consequential refund was directed under Rule 41 of the CEGAT (Procedure) Rules. en-us Mon, 19 Nov 2001 00:00:00 +0530 Sat, 18 Sep 2010 13:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50922 A reference application or proposed further challenge does not by itself stay a Tribunal order, so the earlier determination remained operative. The Tribunal reiterated that duty under Section 28(1) of the Customs Act, 1962 could not be recovered from the original licence holders and was recoverable only from the persons who actually imported the goods. As the Revenue had not obtained a stay or rectification, the request to keep the matter pending was rejected and consequential refund was directed under Rule 41 of the CEGAT (Procedure) Rules. Case-Laws Customs Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50922