TMI Blog2016 (11) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... um of ₹ 45,48,316/- - Held that: - the assessee would receive interest on enhanced refund as per the appellate order. Prima facie, it is not suggested that the assessee would be entitled to interest on interest. Only for such clarification therefore, we would not issue notice calling upon the respondent to appear, instead we leave it to the Government to approach the Tribunal, if so desire, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sult of appellate order? (2) Any other substantial questions of law as may be deemed fit by the Hon ble High Court may kindly be framed. 2. The issue pertains to payment of interest on additional refund arising out of an appellate order. 3. It appears that on the appeal of the respondent assessee ONGC, the first appellate authority had computed total amount payable to ONGC at &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n refund granted, not only as a result of assessment order but even as a result of the appellate order passed by the Appellate Authority either in the first appeal or even in second appeal. We, therefore, allow this ground in favour of the appellant and hold that the appellant is entitled to interest on refund which is granted to the appellant as a result of not only the assessment order but as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther sum of ₹ 18,77,484/- to arrive at a final figure of ₹ 1,66,38,658/-. Learned AGP therefore, would contend that the said sum of ₹ 41,86,005/- which itself was by way of interest, cannot receive further interest at the appellate stage. He submitted that at best by virtue of the judgment of this Court in case of State of Gujarat V/s. Doshi Printing Press, reported in 2015 LawS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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