2010 (1) TMI 597 - HC - Central Excise

Refund - substantial question of law arises and as a matter of fact this court has admitted the appeal and hence the stay against the direction issued by the Tribunal may be granted - Held that - Simply because the appeal is admitted, as a natural corollary the stay is not required to be granted - Revenue is required to follow the requisite procedure laid down under the Act for the purpose of considering the issue regarding grant of refund - no justification in granting the prayer made by the applicant - Application is rejected

Summary

The Gujarat High Court rejected a Civil Application seeking stay against the execution of an order passed by CESTAT in the case of M/s. Navyug Processor Pvt. Ltd. The Court stated that since the appeal was admitted, there was no need to grant the stay, and the Revenue must follow the procedure for considering the refund issue. The application for stay was rejected.