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2022 (10) TMI 385
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....hrough: Ms Ritu Reniwal, Adv. for R-1. Mr Aditya Singla, Sr. Standing Counsel with Mr Adhishwar Suri and Ms Neha Tyagi, Advs. for R-2 & 3. [Physical Court hearing/ Hybrid hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. On 29.08.2022, after hearing the counsel for the parties, the following had been recorded: "1. The issue concerning interest is still outstanding. ....
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....ication. 4. The concerned officer shall remain physically present, on the next date of hearing. 5. In the meanwhile, Mr Aditya Singla, who appears on behalf of respondent nos.2 and 3, will place a note before us, supported by an affidavit of a senior officer, as to the officers involved, who did not give effect to the Order-in-Appeal dated 19.08.2013, all this while. 5.1....
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....puted by Mr Singla, that even the principal amount was refunded only on 12.08.2022. 7. There is, to our minds, no explanation as to why the verification took three years. 7.1 There is also no explanation, as to why even after verification, the principal amount was refunded only six years thereafter i.e., on 12.08.2022. 8. In these circumstances, we are of the view that it would be both ju....