2024 (3) TMI 997

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ELD THAT:- There is substance in the contention as urged of behalf of the Petitioner as certainly Section 27A would provide for payment of interest on delayed payment of the refund amounts, which is the statutory entitlement of the Petitioner and which necessarily was required to be considered by the adjudicating officer in considering the Refund Applications on remand. It clearly appears that alt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hearing by issuing seven days notice, so that all the documents whatever necessary can be presented before the Adjudicating Officer so as to enable him to pass appropriate order granting refund to the Petitioner - Petition disposed off. - G. S. KULKARNI KISHORE C. SANT, JJ. For the Petitioner : Mr. Rajiv Jaipal i/by Francis Fernandes. For the Respondent : Ms. Jaymala Ostwal a/w Mamta R. Omle. P. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r dated 3rd July, 2019, 13th January, 2019 (three orders) and 9th April, 2019 (two orders), the Refund Applications of the Petitioner were allowed thereby granting refund of the amounts as set out in the said Refund Orders. The Petitioner has drawn our attention to the prayers of the Petitioner made before the Appellate Authority being a prayer which was not only in respect of the grant of refund .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... counsel for the parties. We have also perused the record. Learned counsel for the Respondent has vehemently opposed the prayers, as made in the Petition. 5. We are however of the opinion that there is substance in the contention as urged of behalf of the Petitioner as certainly Section 27A would provide for payment of interest on delayed payment of the refund amounts, which is the statutory entit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner an opportunity of a hearing on the quantum. This be done within a period of four weeks from today and accordingly grant appropriate interest to the Petitioner in accordance with law. 7. Let the Adjudicating Officer call the Petitioner for hearing by issuing seven days notice, so that all the documents whatever necessary can be presented before the Adjudicating Officer so as to enable him to pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X