A Party signed in a Govt. file and wrote " received the refund order" but before physical handing over the letter to the party the dealing assistant (senior tax assistant) checks the notes of his senior officers and found that some Govt. instructions have not been followed in the proessing of the refund order ( the instruction is how to avoid misuse of any document for claiming refund again on the same ground and on same imported goods) and then he without handing over the refund orders to the party, went to his superior officer and brought his notice to the fact and asked whether the instruction has been followed. Then his superior orricer told the dealing asistant to hold back the refund orders.
Now I would like to know two important aspects if anyone is aware please let me know:
Q.1 : Whether at this stage that is party signed as " received the Refund order " but it was not handed over to him, the refund order may be treated as issued to the party ?
Q.2 Whether a subordinate dealing assistant in a Govt. Office can see the notings of files written by his senior officers although it is ot his normal duties to do so but his action regularised the process of sanctioning refund and blocked any possible chance of getting refund money again misusing the same set of papers.
If possible please quote any court judgement if available