TMI Blog2021 (6) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... uo-motto and to release the same, no refund claim was required to be filed by the appellant again. Instead of sanctioning the refund claim to the appellant, the adjudicating authority has issued two show cause notices illegally to the appellant on 30.01.2020 and 23.04.2020. Therefore, the show cause notices issued to the appellant are illegal and violation of the legal provisions. The act of the issuance of show cause notice to the appellant shows that arrogance of the departmental officers and they has no faith in judiciary. The said act of the departmental officer cannot be appreciated. Further, these type of actions put burden on the Govt. Of India monetarily and otherwise. The refund claim is allowed - also interest on delayed ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant also claim interest on the delayed refund, the same was also denied to the appellant. Against the order of rejection of the refund claim and denial of interest on delayed refund, the appellant is before me. 3. The Ld. Consultant appearing on behalf of the appellant submits that in this case this Tribunal has already sanctioned the refund claim to the appellant of the entire amount refund claimed by them by through various refund claims. Instead of complying the order of this Tribunal, the Revenue issued two show cause notices to re-adjudicate the matter which is in gross violation legal provisions and amounts of contempt of this Tribunal, therefore the impugned order rejecting part refund and denial of interest is to be set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, in grounds of the appellant has claimed interest on delayed refund, therefore the objection regarding no prayer for have no force, hence turned down. 10. Further, I have gone through the order passed by this Tribunal in the earlier round of litigation on 16.10.2019 and has discussed each and every aspect of the case and passed the order wherein the orders of rejection of refund claims were set-aside and the appeals were allowed with consequential relief. After the order of this Tribunal dated 16.10.2019, the authorities below were having the two options i. e. either to challenge the order of this Tribunal before higher forum or to comply the direction of this Tribunal passed on 16.10.2019. As the order dated 16.10.2019 has not been ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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