2017 (8) TMI 898

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.... ORDER After hearing both sides, I find that the issue relates to refund of pre-deposit made by the appellant during the pendency of the appeal before the Tribunal, on the ultimate success of the appeal from the Tribunal. The original adjudicating authority granted refund but on appeal, the Commissioner (Appeals) reversed the order of the lower authority by observing as under:- "8. On peru....

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.... against the judgments of the above said orders. There is no dispute in this regard and the Respondent has also never deny the fact during the personal hearing. Hence, in the event of the High Courts Order in the case of Indsur Global Ltd. and Malladi Drugs has been stayed, there is a substantial question of law arisen as to whether the impugned order of the Hon'ble Tribunal who have wholly relied....

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....nal relied upon while passing the order in favour of the assessee, stands stayed by the Hon'ble Supreme Court. It stands explained by the Ld. Advocate that the order passed by the Tribunal, on the basis of which they have claimed the refund was not even appealed against by the Revenue and stand accepted, as a consequence they are entitled to the refund of pre-deposit. 3. I agree with the Ld. Ad....