TMI Blog2016 (7) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 contained any directions for refund. It was thereafter, not open for the Tribunal to give consequential directions in separate Misc. proceedings taken out by the parties five years after the order was passed by the Tribunal. For such reasons, the orders dated 9.1.2014 and 21.2.2014. are set aside. In the meantime, respondent assessee has already received the refund. Under what circumstances, the refund was released is not known to us and is not necessary for us to go into. We merely take note of the submissions made by the counsel for the respondent. - Petitions disposed of. - SPECIAL CIVIL APPLICATION NO. 9454 of 2015 - - - Dated:- 13-6-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE PETITONER : MS JIRGA JHAVERI, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, the assessee filed Misc. application No.50/2013 before the Tribunal in which the Tribunal passed an order on 9/1/2014 giving following directions : Considering the rival submissions and facts of the case, we direct the department to give effect of the order passed by the Tribunal on 27.2.2009 and grant refund to the applicant within 30 days from the date of this order, failing which the Commissioner of Commercial Tax is directed to seek explanation from the concerned officer as to why the order of this Tribunal is not implemented till this date. 3. The Government filed rectification application No.6/2014 seeking recall of the order on the ground that the same was passed on an apparent error. This application came to be dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not apply. If it was open for the Tribunal to do so while disposing of the original proceedings, the Tribunal could perhaps have entered into these aspects ofcourse, following the principles of natural justice. However, neither the question of unjust enrichment formed part of the discussion in the original order of the Tribunal nor the Tribunal's order dated 27.2.2009 contained any directions for refund. It was thereafter, not open for the Tribunal to give consequential directions in separate Misc. proceedings taken out by the parties five years after the order was passed by the Tribunal. For such reasons, the orders dated 9.1.2014 and 21.2.2014. are set aside. 5. We are however, informed that in the meantime, respondent asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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