2005 (6) TMI 39

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..... ecovery of certain amount for the reason that it had been erroneously refunded to the petitioner. 2.The petitioner has approached this Court questioning the legality of such a notice on the premise that the refund itself has been given to the petitioner in terms of the directions issued by the Appellate Commissioner in an appeal preferred by the petitioner and as a sequel to the order-in-appeal. .....

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..... ssued by the Appellate Authority, as a quasi-judicial functionary, any recovery of amount can only be if the order is again modified further in the appeal proceedings and not otherwise and even in such an event, the amount can be recovered as a consequential action and not independently, respondents have realized the futility in issuing such a notice, the show cause notice being wholly unnecessary .....

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