2014 (11) TMI 1098

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..... missioner as also the Commissioner (Appeals) has allowed the refund of deposited amount by following the Tribunal’s order. It is also not the Revenue’s case that the Tribunal’s order has been stayed by the Hon’ble Supreme Court. As such, it cannot be said that the impugned orders of the authorities below suffer from illegality or impropriety - no merits in the Revenue’s appeal - appeal dismissed - .....

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..... le Supreme Court, which is pending. 3. The Assistant Commissioner as also the Commissioner (Appeals) has allowed the refund of deposited amount by following the Tribunal s order. It is also not the Revenue s case that the Tribunal s order has been stayed by the Hon ble Supreme Court. As such, it cannot be said that the impugned orders of the authorities below suffer from illegality or improprie .....

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