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2015 (10) TMI 2084 - AT - CustomsDenial of refund claim - Refund granted by Tribunal's previous order - Held that:- if the Revenue is unable to obtain a stay within 3 months then refund should be granted. In the present case, it is admitted position that the Hon'ble Supreme Court has not granted the stay. In such situation, the respondent is bound to follow the Board's Circular - following the Board Circular dt. 8.12.2004, the respondent should have implemented the Tribunal's order immediately on completion of 3 moths and refund along with interest should have been disposed of - Decided in favour of assessee.
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