TMI Blog2021 (6) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the adjudicating authority. Consequently, the matter was remanded with direction to decide the issue within two months from the date of communication of the order. Aggrieved by the said observation, the appellant raised the issue before this Tribunal. During the pendency of the appeal before this Tribunal, the adjudicating authority implemented the order of the learned Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . After prolonged litigation, the amount was sanctioned by the adjudicating authority vide order dated 24.01.2017. However, interest claim on the said refund was not considered by the adjudicating authority. Aggrieved by the said order, the appellant preferred an appeal before the learned Commissioner (Appeals), who after examining the impugned order, observed that the adjudicating authority since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ented. It is his contention that pursuant to the said direction, the adjudicating authority considered their plea of interest and allowed interest of ₹ 7,98,663/- by its order dated 28.04.2020. He submits that the said amount was incorrectly calculated. 5. Learned AR for the Revenue submits that pursuant to the direction of this Tribunal, the Revenue has adjudicated the admissibility of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), it was held that since the adjudicating authority has not recorded any finding on the issue of admissibility of interest, accordingly, the matter needs to be reconsidered by the adjudicating authority. Consequently, the matter was remanded with direction to decide the issue within two months from the date of communication of the order. Aggrieved by the said observation, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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