Microsoft refuses to hand over emails held at a data center in Dublin, Ireland despite a court order.

US District Judge Loretta Preska, who is presiding over the case, did not impose any other sanctions. Microsoft in the meantime has vowed to not give up the emails until all avenues of appeal have been taken.

The emails reportedly are those of a suspected drug dealer, but neither the name of the customer nor the customer's location has been disclosed.

Microsoft said: "The US has entered into many bilateral agreements establishing specific procedures for obtaining physical evidence in another country including a recently-updated agreement with Ireland. We think the same procedures should apply in the online world."

the contempt finding, according to Judge Preska, allows for the immediate appeal process to begin.