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TMI Blog2016 (6) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... A dated 1.6.2015 the refund should not be withheld - Held that:- even CBEC circular advises field formations to try and obtain stay only where orders have been passed by Commissioner (Appeals). In this case the order has been passed by Commissioner of Central Excise (and not Commissioner of Central Excise (Appeals)). - Stay applications dismissed as misconceived and infructuous - ST/Stay/52148. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14, 2.7.2015 and 26.4.2012 2. Ld. DR stated that if the order is not stayed, it might result in refund of the amount already deposited by the respondent. 3. Ld. Consultant for the respondent stated that once demand has been dropped, even as per the boards circular F, No. 276/186/2015-CX.8A dated 1.6.2015 the refund should not be withheld. 4. We have considered the contentions of both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. In this regard, I am further directed to invite your attention to para (3) of Circular No. 572/9/2001-CX dt. 22.02.2001 regarding disposal of refund/rebate claims where application is pending at appellate level, which provides as under:- (3) The cases where refund arises due to order of Commissioner (Appeals) or Commissioner of Central Excise/ Customs and decision is taken to contest them b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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