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2018 (4) TMI 69 - HC - Central ExciseRefund claim - respondents have failed to pay the refund only on the ground that they intend filing an appeal - Held that - mere filing of appeal would not justify withholding the refund. However, with a view to enabling the respondents to obtain a stay against the payment of refund in accordance with law - respondents shall pay the refund.
The High Court of Punjab & Haryana allowed the appeal under section 35 of the Central Excise Act, 1944, granting the petitioner a refund. The respondents were directed to pay the refund by 31.03.2018, despite their intention to file an appeal.
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