2013 (4) TMI 616

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..... n relation to its orders or to prevent abuse of the process or to secure the ends of justice.” As per the said Rule, this Tribunal can pass such order to secure the ends of justice - In this case, there is no stay application filed by the Revenue. Therefore, to secure justice we direct the concerned officer to return the amount which is entitled to the applicant in consequence to the impugned o .....

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..... ned order has been challenged by the Revenue by way of an appeal on 28-5-2009 but no stay application has been filed for stay of operation of the impugned order. As per the impugned order the amount is refundable to the applicant but the department is not returning the same. Therefore, the applicant sought intervention of the Tribunal to direct the concerned officer to implement the impugned order .....

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