Mere Challenging Tribunal’s/High Court’s Order Before Supreme Court Not Valid Ground To Ignore Tribunal’s Order, Unless Stayed: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) emphasized that the mere filing of an appeal to challenge its orders before the Supreme Court does not warrant disregarding its rulings unless stayed or set aside. \r

The case involved a refund claimed by National Engineering Industries Limited for service tax paid on services exported. Despite CESTAT's decision granting the refund, subsequent attempts were made to recover the refunded amount based on an erroneous premise. The tribunal reaffirmed the binding nature of its decisions on lower authorities and criticized their disregard for judicial discipline. \r

The case highlights the importance of upholding tribunal rulings unless overturned by higher courts. The appellant's contention that the refund cannot be challenged after tribunal approval was upheld. Counsel for the appellant was Sukriti Das, and Rohit Issar represented the respondent in the case titled "National Engineering Industries Limited Versus Commissioner of CGST and Central Excise."