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2015 (11) TMI 1324 - AT - CustomsDenial of refund claim - Excess duty paid - Held that:- Though the Revenue has filed appeal against this Tribunal order dated 5/9/2013 but no stay has been granted by Honble Mumbai High Court. It is also observed that implementing the Tribunal order, Revenue has already sanctioned the refund therefore I do not understand why the consequential relief of the refund i.e. interest should not be given to the assessee. Even as per the CBEC Circular No. 967/01/2013-CX dated 1/1/2013, if the Revenue is not in position to obtain the stay within three months from the date of order of the Tribunal, the order allowing refund should be implemented and refund should be granted. In the present case the refund has already been granted despite filing the appeal before the High Court therefore interest being piggy back of the refund should also be granted. - it is clear that without stay, order of the Tribunal has to be implemented which is the requirement of the principle of judicial discipline. I, therefore, do not find any infirmity in the impugned order; hence, the same is sustained - Decided against Revenue.
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