TMI Blog2023 (9) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... sees from coercive steps being taken during the process of adjudication provided the Assessees co-operated with the said process. However, this Court in the said order also categorically stated in case the respondent(s) succeed they shall be entitled to refund with interest . The aforesaid direction is related to the proceedings pending before this Court inasmuch as the success or otherwise of the Assessee was relatable to the proceedings before this Court and not to any subsequent adjudication which was started by the Department as against the Assessees - In that view of the matter, it is found that order dated 27.09.2016 is in conformity with final order dated 01.09.2016 passed by the Division Bench of the High Court, which was ultima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the Assessees (respondents in these matters) succeeded, they shall be entitled to refund with interest. Since, the interest amount has not been paid, these Miscellaneous Applications have been filed. We have heard learned counsel for the applicants/Assessees and learned Additional Solicitor General for the respondent(s)/Department and perused the material on record. During the course of submissions, it was brought to our notice that on 27.09.2016, this Court by way of an interim measure stayed the judgment of Delhi High Court dated 01.09.2016. Therefore, learned ASG submitted that for the period from 27.09.2016 till 23.01.2019, the liability to pay interest did not arise at all. In fact, learned ASG submitted that this Court by interi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said process. However, this Court in the said order also categorically stated in case the respondent(s) succeed they shall be entitled to refund with interest The aforesaid direction is related to the proceedings pending before this Court inasmuch as the success or otherwise of the Assessee was relatable to the proceedings before this Court and not to any subsequent adjudication which was started by the Department as against the Assessees. In that view of the matter, we find that order dated 27.09.2016 is in conformity with final order dated 01.09.2016 passed by the Division Bench of the High Court, which was ultimately affirmed by the final order of this Court dated 23.01.2019. In that view of the matter, the Department is liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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