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2017 (2) TMI 971 - AT - Central ExciseRefund - revenue filed an appeal against the order sanctioning refund order - denial on the ground that the refund claim did not satisfy the conditions of Section 11B ibid - Held that: - there was no stay against the implementation of the order of the CESTAT. There are numerous judicial pronouncements reiterating that mere filing of appeal and stay petition does not entitle the department to refuse refund - reliance was placed in the case of Dhampur Sugar Mills Ltd. Vs. C.C.E., Moradabad [1985 (9) TMI 94 - HIGH COURT OF ALLAHABAD] where it was held that mere filing of the appeal before the Tribunal did not result in granting an automatic stay order in favor of the respondents - appeal dismissed - decided against Revenue.
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