Excise Duty Refund Cannot Be Withheld by mere appeal filing Without Higher Court Stay

Indian Oil Corporation Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad) The case of Indian Oil Corporation Ltd vs C.C.E. & S.T (CESTAT Ahmedabad) revolves around the question of whether a refund claim for excise duty, paid under protest, is barred by limitation. The key issue also involves the withholding of the refund claim by the department due to the pendency of an appeal in the Supreme Court. Background: Indian Oil Corporation Ltd (IOCL) had collected an amount under the head of other charges for warehouse goods, on which excise duty was not paid. The department contended that duty should be...