Once Tribunal granted refund, lower authorities cannot challenge it unless stayed or set aside by a higher forum

National Engineering Industries Limited Vs Commissioner of CGST and Central Excise (CESTAT Delhi)

Once the issue has been decided by the Tribunal that the appellant is entitle to the refund, the authorities below have no jurisdiction to order for recovery of the said refunded amount unless the order of the Tribunal granting refund is stayed or set aside by a higher forum.

The case centers on the dispute between National Engineering Industries Limited (“the appellant”) and the Commissioner of CGST and Central Excise over the recovery of a refund

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