https://www.taxtmi.com/caselaws?id=53062 The tribunal allowed the appeal, criticizing the department for failing to refund a redemption fine of Rs. 1 lakh to the appellants after their successful appeal. The lower authorities' refusal to implement the appellate order and objections to the appellants' credit in their PLA were deemed unjustifiable. The tribunal faulted both parties, stating that the department's actions aggravated the situation and highlighting the appellants' entitlement to the refund. The tribunal set aside the Commissioner (Appeals)'s order, emphasizing the department's obligation to act in accordance with the law and grant the appellants their rightful refund. en-us Wed, 23 Jun 2004 00:00:00 +0530 Sat, 09 Oct 2010 13:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53062 The tribunal allowed the appeal, criticizing the department for failing to refund a redemption fine of Rs. 1 lakh to the appellants after their successful appeal. The lower authorities' refusal to implement the appellate order and objections to the appellants' credit in their PLA were deemed unjustifiable. The tribunal faulted both parties, stating that the department's actions aggravated the situation and highlighting the appellants' entitlement to the refund. The tribunal set aside the Commissioner (Appeals)'s order, emphasizing the department's obligation to act in accordance with the law and grant the appellants their rightful refund. Case-Laws Central Excise Wed, 23 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53062