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TMI Blog2014 (1) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... claim the self- refund - a contra stand cannot be taken by the Revenue - The amount of interest does not stand quantified by the lower authority till date - the application is to be dismissed - the applicant is given liberty to file a fresh application as and when the interest amount is quantified – stay application not maintainable – Decided in favor of Assessee. - E/Appeal No.1395/12 - STAY ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of cess and education cess was not available. Accordingly, the learned Adjudicating Authority rejected their prayer for re-credit of cess and education cess. The appellants within a period of five days from the intimation of rejection of refund, debited the cess and education cess from their account. 2. We find that para (e) of 2-A of Notification in question prescribes the procedure for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of interest does not stand quantified by the lower authority till date. As such, the application is to be dismissed. We give liberty to the applicant to file a fresh application as and when the interest amount is quantified. We accordingly dismiss the present stay application as not maintainable with liberty to the appellant to file a fresh one on intimation of quantification of interest. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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