2018 (10) TMI 631

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.... for Respondent ORDER Per: Archana Wadhwa After hearing both the sides I find that the appellant was working under provisional assessments and on finalization of the same, they became entitled to refund of Rs. 4,02,757/-. The said refund claim was sanctioned by the Original Adjudicating Authority but appropriated against the outstanding interest amounts. 2. The said order of the Origin....

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....essee, the same have been stayed by the Higher Appellate Forum. The appellant also made a prayer to Commissioner (Appeals) for payment of the refunded amount in cash. 3. Commissioner (Appeals) vide his impugned order accepted the Revenue's stand that such adjustment of the refunded amount, which was to be refunded in RG 23A Part II was not proper inasmuch as the interest in other cases has to b....

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.....). As such I agree with the learned Advocate that the Cross Objections were maintainable before the Commissioner (Appeals). 5. As regards merits of the case, it is seen that a common cause of grievance between Revenue and the appellant before Commissioner (Appeals) was that such sanctioned refund claim cannot be adjusted against the outstanding interest amounts. Such plea of both the sides stand ....