JUDGMENT :

1. This Appeal is filed by the Appellant challenging the Order dated 18 October 2022 passed by the Maharashtra Real Estate Appellate Tribunal, Mumbai (Appellate Tribunal) partly allowing the Appeal filed by Respondent No.1 and setting aside the Order dated 24 September 2021 passed by the Maharashtra Real Estate Regulatory Authority (MahaRERA). The Appellate Tribunal has directed refund of the entire amount paid by the Respondent No.1 with interest from the dates of payments till actual realisation of the entire amount. Such refund is directed to be made by both respondents in the Appeal, which means the Appellant and Respondent No.2 herein. They are also directed to pay costs of Rs.20,000/- to the Respondent No.1. The Appellant is aggrieved by the Appellate Tribunal’s Order to the extent of fastening the liability to refund the amount received by Respondent No. 2 from Respondent No. 1. It is Appellant’s contention that since no amount is received by it, it cannot be made liable to refund any amount or pay any interest to Respondent No.1. That the entire amount is paid by Respondent No.1 to Respondent No.2, who alone can be directed to refund the amount with interest.

2. B