- (1.) The question involved in this appeal is one of refund. In fact refund has already been made to the respondent/assessee. Subsequently, the Revenue has given a show cause notice proposing to recover that money back in the light of the 1991 Amendment Act. In such a situation it is obvious that the matter would be governed by the decision of this Court in Mafat Lal Industries v. Union of India (1996) 9 Scale 457, read with the enclosed format order. In case the appeal before the Tribunal is already disposed of the matter shall go back to the Commissioner for examining the matter in the light of the same. If the appeal is still pending before the Tribunal (Appeal preferred by the Revenue against the order D/- 19-4-1987 passed by the Collector (Appeals) the Tribunal shall dispose of the appeal as expeditiously as possible. At the same time pendency of the appeal shall not stand in the way of the Commissioner proceeding with the matter in accordance with the law, Persuent to this order.
(2.) The appeal is disposed of accordingly. No costs.;