Refund remand unnecessary where sanctioned refund was already paid and only erroneous recovery remained in dispute.

The remand order was treated as unnecessary because the refund had already been sanctioned by the Assistant Commissioner and paid, and the dispute had remained pending for more than two decades. The matter had effectively moved away from the limitation question for filing the refund claim to any possible recovery of an alleged erroneous refund. On that basis, further remand was found incapable of serving any useful purpose, and the appeal was allowed in favour of the appellant.

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Issues: Whether the appeal against the remand order deserved to be allowed and the refund dispute brought to an end.

Analysis: The dispute had remained pending for more than two decades. The refund claim had already been sanctioned by the Assistant Commissioner and paid to the appellant. The remand order did not finally decide the controversy against the appellant, and the matter had effectively shifted from the question of limitation for filing the refund claim to the question of recovery of any alleged erroneous refund. In these circumstances, further remand was considered unnecessary and incapable of serving any useful purpose.

Conclusion: The appeal was allowed in favour of the appellant.

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