2005 (3) TMI 127

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....es notice. 4. With the consent of the learned Counsel for the parties, the matter is heard finally. 5. Leave granted. 6. Vide judgment dated 14-5-2003 the Tribunal disposed of an appeal, the operative part whereof reads as under, "The Larger Bench has thus divided the period into two parts - (1) cases where refund claim has been filed prior to 1-3-1997 in which situation refund is admissible....

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.... of the order. 9. The submission made by the learned Solicitor General appearing for the Revenue is that in the judgment dated 14-5-2003 the Tribunal had adjudicated upon the legal issue only and the factual aspect leading to quantification of amount of refund was not gone into. It is further submitted that there are subsequent orders passed by the Assistant Commissioner whereby the amount has be....

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....it in this submission. Inasmuch as the order of the Tribunal impugned herein does not reflect these factual questions having been gone into by the Tribunal, the impugned order dated 8-9-2004 is set aside. The case is sent back to the Tribunal. The Tribunal may, as advised, either await the orders of the Commissioner (Appeals) in the matter of quantification of refund or else may itself go into the....