2003 (6) TMI 214 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of a refund claim, found that the department acted on legal advice believing the order would become inoperative once a reference petition is filed. The department later granted the refund, and the officers were not held accountable. The Misc. Application was dismissed. (2003 (6) TMI 214 - CESTAT, New Delhi)