1987 (3) TMI 486

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..... he admitted tax in time and therefore, interest amounting to Rs. 6,957.70 was imposed in the assessment order. The assessee filed appeal before the Assistant Commissioner (Judicial) and before the Tribunal, but, failed at both the stages. Before the Tribunal, the assessee contended that an amount aggregating to Rs. 8,349.43 had become refundable to the assessee on account of the excess payment .....

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..... n it was the duty of the Tribunal to first decide whether the said amount became refundable or not and whether the assessee was entitled to seek adjustment thereof. Sri Gupta has shown a copy of the details that were furnished before the Sales Tax Officer, Sector-6, Kanpur. From a perusal of these details, it appears that he set out the assessment year, the period, the details of the order and the .....

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..... by the Tribunal. The details set out by the assessee in the letter addressed to the Sales Tax Officer, Sector-6, Kanpur, require verification and Sri Gupta, learned counsel for the assessee, undertakes the responsibility to produce the various assessment orders to support the contention of refund. Therefore, the matter has to be sent back to the Tribunal. The revision is allowed; the Tribunal' .....

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