2014 (9) TMI 615

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..... h application for refund and whatever application and supporting documents have been produced before the earlier authority, the same may be transferred to the authority mentioned in paragraph 4 within the period of 1 (one) week from today so that the adjudication can be completed by the said authority on considering the same. Decided in favour of assessee. - Special Civil Application No. 6795 of .....

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..... and has submitted that earlier there was some dispute as to which office/Commissionerate is to adjudicate upon the refund application of the petitioner, due to which, the adjudication could not be completed, which dispute is now resolved. It is submitted that the adjudication of the refund application of the petitioner and by the authority as stated in paragraph 4 of the affidavit-in-reply, shall .....

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..... which shall consider the same in accordance with law and on merits. It appears that now the authority to adjudicate upon refund application is transferred to the authority mentioned in paragraph 4, the petitioner need not submit fresh application for refund and whatever application and supporting documents have been produced before the earlier authority, the same may be transferred to the auth .....

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