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2018 (2) TMI 1335 - AT - CustomsClassification of Steam Coal and Bituminous Coal - Held that: - Since the final disposal of the appeals rests on the judgment of the Hon ble Apex Court on the classification issue of Steam Coal and Bituminous Coal, therefore, we are not in agreement with the argument of the learned Special Counsel for the Revenue that the Revenue would be free to enforce the demands during the intervening period i.e. after the present order is passed and till the final verdict of Hon'ble Supreme Court delivered. Similarly, the appellants also cannot have the right to claim refund during the same period, if any, accrues to them - the status quo should be maintained i.e. no recovery nor any refund of the amounts involved in these appeals would be processed during this period - appeal disposed off.
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