https://www.taxtmi.com/caselaws?id=51248 A pre-deposit made as a statutory condition for appeal under the Central Excise Act is refundable once the appeal succeeds, because it is not a duty payment and limitation or unjust enrichment does not apply. The refund rejection was therefore unsustainable and was set aside. A lower authority cannot question or refuse to implement a binding appellate order by treating compliance as premature or by sitting in appeal over its correctness; such refusal is without jurisdiction and contrary to judicial discipline. The Tribunal's power to secure compliance with its orders was recognised, and directions were issued for implementation and immediate refund. en-us Mon, 18 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 16:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51248 A pre-deposit made as a statutory condition for appeal under the Central Excise Act is refundable once the appeal succeeds, because it is not a duty payment and limitation or unjust enrichment does not apply. The refund rejection was therefore unsustainable and was set aside. A lower authority cannot question or refuse to implement a binding appellate order by treating compliance as premature or by sitting in appeal over its correctness; such refusal is without jurisdiction and contrary to judicial discipline. The Tribunal's power to secure compliance with its orders was recognised, and directions were issued for implementation and immediate refund. Case-Laws Central Excise Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51248