TMI Blog2017 (2) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... ouncements 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 - appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent surrendered the Central Excise Registration. 3. The respondent filed the refund claim on 12.10.2010 consequent to the Order-in-Appeal No. 325/BK/GGN/2010 dated 30.08.2010 issued/passed by the Commissioner (Appeals), Central Excise, Delhi-III arising against O-I-O No. R-221/CE/2009-10 dated 27.01.2010 passed by the Assistant Commissioner of Central Excise, Division-IV, Central Excise Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11B of the Central Excise Act, 1944. Consequent to the referred Order-in-Appeal, on 12.10.2010, the respondent filed the refund claim, alongwith the request to give interest from the period 1999 till the date of the final order. 4. The Assistant Commissioner sanctioned refund claim of ₹ 28,16,265/- in compliance of the O-I-A dt. 16.08.2010 as there was no stay order against implementa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the Ld. Commissioner (Appeals) has correctly rejected the appeal filed by the Revenue since 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. In one such matter, Dhampur Sugar Mills Ltd. Vs. C.C.E., Moradabad, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is entitled to obtain the amount of ₹ 79,493.97. We accordingly direct the respondents to refund the amount of ₹ 79,493.97 within a month from today, unless the respondents are able to obtain a stay order within this period. Subject to the above observations, this writ petition is allowed . 7. In view of the above, the appeal filed by the Revenue is dismissed. (Order pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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