Mr. Justice M.S. Parikh, President—Both these appeals arise from order dated 8.1.2003 rendered by the learned Consumer Disputes Redressal Forum, Surat in Consumer Case No. 367 of 1998 directing the opponent Life Insurance Corporation of India (LIC for short) to pay to the complainant Rs. 27,386/- with interest @ 12% from 4.1.1994 till payment and cost quantified at Rs. 1,000/-. Appeal 141 of 2003 has been filed by the original complainant and Appeal No. 557 of 2004 has been filed by the opponent LIC of India. The complainant’s grievance in the appeal is with regard to working of the annuity amount made by the opponent LIC of India, obviously at the say of the employer of the complainant and for payment of cumulative interest in lieu of compensation for actual loss suffered with regard to refund of Rs. 27,386/- originally wrongfully deducted by way of income tax by the opponent LIC of India. The opponent LIC of India has made grievance with regard to the impugned order on the ground that the complaint was barred by limitation, that there was no deficiency in service on the part of opponent LIC of India as it acted as per the communication received from the employer of the compl