2014 (11) TMI 1098 - AT - Central Excise

Denial to refund of deposited amount - legality of refund order passed by lower authorities - Tribunal s order of refund has not been accepted by Revenue and appeal stand filed before the Hon ble Supreme Court, which is pending - Held that - The Assistant Commissioner as also the Commissioner (Appeals) has allowed the refund of deposited amount by following the Tribunal s order. It is also not the Revenue s case that the Tribunal s order has been stayed by the Hon ble Supreme Court. As such, it cannot be said that the impugned orders of the authorities below suffer from illegality or impropriety - no merits in the Revenue s appeal - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI upheld the refund of deposited duty amount in favor of the appellant, as the Tribunal's order had not been stayed by the Supreme Court. The Revenue's appeal was rejected.