2022 (6) TMI 573

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..... Authority has remanded the matter to the adjudicatory authority for carrying out fresh examination of the matter concerning the petitioner s refund claim. A remand order of the kind, captured in the order of the Appellate Authority, cannot trigger a recovery at this stage - Mr Singla will return with instructions on the next date of hearing - List the matter on 02.06.2022. - W.P.(C) 8363/202 .....

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..... t, albeit for another matter, we have requested him to assist the bench. 4. This is a case where the impugned notice dated 03.03.2022 has been issued to the petitioner to show cause, as to why the amount refunded should not be recovered from it. 4.1. The impugned show-cause notice has been triggered on account of the order passed by the Appellate Authority i.e., the Commissioner, Central Tax .....

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