2006 (12) TMI 340

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....nt. [Order per : P.G. Chacko, Member (J)]. - These applications seek a clarification of the operative part of our Final Order Nos. 1497-1499/2001, dated 28-8-2001 [2002 (140) E.L.T. 444 (T)] allowing the appeals of the applicants with consequential relief, if any. The two appeals were directed against orders of the Commissioner (Appeals) upholding the respective orders of the original authority....

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....by the Tribunal. Learned Counsel therefore prays for appropriate orders to render complete justice to the appellants in these cases. 2. It is submitted by learned SDR that there was no claim for interest in the refund applications filed by the parties and therefore 'consequential relief' granted in the final order cannot be construed to say that the appellants are entitled to interest on the....

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....of. 4. After giving careful consideration to the submissions, we are of the view that, though these applications do not expressly pray for a specific direction to the lower authorities for payment of interest, we must consider granting such relief to the applicants in the facts and circumstances of this case. Learned Counsel herself has conceded that there is no lack of clarity in our final ....