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TMI Blog2008 (1) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... mplementation of the Tribunal’s order - Tribunal cannot deal with the orders passed by the Asstt. Commissioner, unless the same are in defiance to the directions of the Tribunal’s order – impugned application rejected - E/2953-2954/2006 - M/16/2008-WZB/AHD - Dated:- 2-1-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [ Order per: Archana Wadhwa, Member (J)]. - 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant to their buyer. The applicant instead of filing an appeal against the above order of the Asstt. Commissioner has chosen to file the present miscellaneous application for implementation of the Tribunal's order. 3. We find that the Tribunal vide above referred order allowed the apppeal with consequential relief. If such consequential relief has entitled the applicant to claim th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion relatable to the declaration of law. The appellant was at liberty to raise the same before the Commissioner (Appeals) in his appeal against the said order. The Tribunal cannot deal with the orders passed by the Asstt. Commissioner, unless the same are in defiance to the directions of the Tribunal's order. As such, we find no justification in setting aside the order of the Asstt. Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er instead of carrying into effect the directives of the Tribunal, chosen to enter into the enquiry as to whether the refund claim in question is hit by bar of unjust enrichment. The Tribunal has further observed that while doing so, the Asstt. Commissioner found fault in the order of the Tribunal.. and chose to sit in judgment over it. Further, we find that in the present case, there was no argum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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