Pursuant to the order of the Tribunal dated 7 th January 2016  , the Transfer Pricing Officer passed on order dated 24 -1 -2017. However the Assessing Officer has not passed the final order . The petitioner contended that they are eligible for refund  of the amount of the assessment which is barred by limitation . On writ the Court held that the order giving effect to the order of the Tribunal is barred by limitation , consequently the adjustment of refund for the assessment year 2006-07 against the demand for the assessment year 2007 -08 was without jurisdiction . Accordingly directed the Revenue to refund the interest as applicable within a period of eight weeks . (WP ( C) 13765 of 2022 dt 27 -2 -2023 )( AY. 2007 -08 )