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2015 (9) TMI 519 - HC - Central ExciseDenial of refund claim - Department has not accepted the Tribunal's order and has filed an appeal against the same in this Court - Held that:- There is no legal provision which is brought to our notice enabling the Revenue to keep refund applications pending merely because an order passed by the Tribunal has been challenged by the Revenue in further appeals. In the teeth of the clear language of law and there being no interim stay in favour of the Revenue, we find no justification for keeping the refund application either pending or rejecting it with the aforesaid endorsement. - we dispose of this writ petition with a direction to the respondents to consider the refund application in Form-R filed on 2nd September, 2013 and dispose of the same in accordance with law as expeditiously as possible - Petition disposed of.
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