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- Whether sanctioned refund can be denied if revenue seeks to file appeal against the same ?
Whether sanctioned refund can be denied if revenue seeks to file appeal against the same ?
TRT-2026-1090
Issue Favourable to Tax Payer ?:- yes
Held - Concededly, the respondent has taken no steps to secure any order with regard to the stay of the Order-in-Appeal pursuant to which the petitioner is now entitled to the claim of refund. We are unable to accept that the Revenue can ignore the Order-inAppeal and deny the benefits of the same on the ground that it seeks to appeal the said order. In the present case, the petitioner has been denied the benefit of the order in its favour for .....
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