1995 (7) TMI 88 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad considered whether an order allowing refund to the petitioner became inoperative due to a pending appeal. The court ruled that the order remains operative unless its operation is stayed by a higher authority. The petition was allowed, directing the respondent to make the refund within one month of receiving a certified copy of the order.