TMI Blog2016 (4) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... d and we do not permit that to be examined by the Authorities upon remand. Thus, the remand order and this affidavit, if read together, the jurisdiction of the Authorities now is extremely limited. They will hear the Petitioner on the request of quantum of interest on the refund sanctioned and only that issue will be decided. That will be decided by the Authorities unmindful of and irrespective of the stand taken in the affidavit-in-reply. They shall deal with the said issue on its own merits and pass a reasoned order as expeditiously as possible. If the interest is payable as held in the order-in-appeal, then, the calculation thereof is the limited issue which the Authority must now examine. Once the statutory provisions are clear and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 27th/28th October, 2015. 4. The refund claim of the Assessee, according to the Petitioner Assessee, was to be awarded alongwith interest. It, therefore, raised the issue of interest and the Appellate Authority noted the arguments of the Petitioner's predecessor that it is eligible for interest on delayed refund, but there is no discussion in the Order-in-Original about the interest. The refund sanctioning Authority should have examined the issue of interest on refund. 5. After a lengthy discussion, what the Appellate Authority felt is that the calculation of interest is not possible at the level of the Appellate Authority and, therefore, the matter needs to be remanded. 6. The apprehension of the Petitioner is that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... davit. Thus, the Authorities are not going to reopen the issue of refund but are only raising plea that the Petitioner is not entitled to any interest on the refund amount for there is no delay in granting refund. It is not that issue which will be examined and we do not permit that to be examined by the Authorities upon remand. Thus, the remand order and this affidavit, if read together, the jurisdiction of the Authorities now is extremely limited. They will hear the Petitioner on the request of quantum of interest on the refund sanctioned and only that issue will be decided. That will be decided by the Authorities unmindful of and irrespective of the stand taken in the affidavit-in-reply. They shall deal with the said issue on its own mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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