2005 (12) TMI 366

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..... Pramod Kumar, DR, for the Respondent. [Order]. - The claim for refund under Rule 173L was settled in favour of the appellants on 22-8-01. Consequent to this settlement the Asst. Commissioner ordered the appropriation of the said amount against a pending demand on some other issue. The assesssee went in appeal, which was allowed by Commissioner (Appeals) on 30-4-03 consequent to this order of CC .....

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..... ue on the date of the same being settled. All subsequent mishandling of the refund claim without any authority of law behind it or by any reasons propositions cannot deprive the interest liability after that date. The matter is therefore remitted back to the original authority to determine the interest due on from the date it was settled by the Commissioner (Appeals) vide his order dated 22-8-01. .....

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