2015 (11) TMI 1514

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..... r, is pending before the High Court. However, we notice that while admitting the appeal, the High Court has rejected the Department's stay application. When, thus, the Court refused to stay implementation of the judgment of the Tribunal, benefit thereof must flow in favour of the assessee who has succeeded. The action of the Commissioner in keeping the appeal against the order of the adjudicating .....

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..... for refund to the adjudicating authority. The adjudicating authority however rejected the refund claims, against which the petitioner has preferred appeal before the appellate Commissioner. Having heard learned Counsel for the parties, we expect the appellate Commissioner to decide such appeal latest by 28.02.2016. Learned Counsel Shri Ravani for the Revenue however submitted that the Commissioner .....

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