2021 (7) TMI 1216

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..... peals) is silent about the sanction of interest and the law if mandates the interest to flow consequent to sanction of refund that shall be covered under the order of consequential relief already passed by Commissioner (Appeals). There are no cause of action as of now available with the appellant to challenge the said order. The appropriate remedy would have been sought by filing an application .....

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..... 017 was initially rejected vide Order-in-Original No.30-32/2019 dated 18 April, 2019. However, the appeal thereof has been allowed. It is mentioned that despite the said order the amount of refund has till date has not been credited to the appellants account, and that the order under challenge is absolutely silent about the sanction of the interest on the delayed payment, which otherwise is automa .....

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..... 1/2012. Same has been dealt with by the Appellate Authority, whose order has been assailed by the present appeal. 4. In the given circumstances, it stands clear that the refund claim of the appellant stands already allowed with consequential relief. Since the order of Commissioner (Appeals) is silent about the sanction of interest and the law if mandates the interest to flow consequent to sanct .....

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