TMI Blog2016 (6) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... sued in that regard upon calculation for recovery. Adjudicating Authority is directed to conduct an enquiry within 15 days of receipt of this order on the basis of material available on record as well as seeking co-operation of the appellant. On the basis of the outcome of the enquiry confronting the result thereof, the Authority shall pass appropriate order. It is expected that the whole proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in that regard upon calculation for recovery. Apart from recovery of interest, there is no other cause of action that remains in issue no.(i) and (ii). 2. So far as issue no.(iii) is concerned, it is the submission of the learned counsel that only on technical objection appellant has been denied refund. Perusal of the issue brings out that when there was a claim of refund, it is the duty of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial available on record as well as seeking co-operation of the appellant. On the basis of the outcome of the enquiry confronting the result thereof, the Authority shall pass appropriate order. It is expected that the whole process is completed by the end of June, 2016. 3. So far as issue no.(iv) is concerned, the manner in which the authority has applied mind, arbitraryness is not ruled act. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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