JUDGMENT S.PANDA, J. - The Secretary-cum-Director General (Posts) and the other functionaries of the Postal Department, being the petitioners have assailed in this writ petition the order passed by the Central Administrative Tribunal, Cuttack Bench, Cuttack in O.A. No. 200 of 2013, wherein the Tribunal quashed the impugned order dated 09.11.2012 and 15.10.2012 and hold that the applicant has been rightly granted the 3rd financial up-gradation under the MACP Scheme vide order dated 27.05.2009. The Tribunal further observed that if the excess amount already recovered is not refunded to the applicant within the time as stipulated, the respondents shall be liable to make payment of interest @ 12% per annum from the date of expiry of the stipulated period till the date of actual payment. 2. Learned Assistant Solicitor General of India, Mr. A.K. Bose, submitted that the applicant appointed as a Mailman on 21.02.1983. While he was so continuing, he was promoted to Sorting Assistant after clearing LGO examination on 09.05.1989. Thereafter he was granted Time Bound One Promotion (TBOP, in short) on 01.06.2005, i.e. on completion of 16 years of service as Sorting Assistant. Therefore, since the applicant had availed two financial up-gradation, i.e. one by promotion and one by grant of TBOP, the applicant was entitled to 3rd financial up-gradation under the MACP Scheme on completion of 10 years continuous service ion the same grade pay after the 2nd promotion or 30 years of service from the entry grade whichever is earlier. Since the applicant has entered into the service on 21.02.1983 and 30 years being completed in February, 2013 the applicant is entitled to 3rd MACP with effect from 11.03.2013 only and not prior to that, However inadvertently the applicant was given 3rd MACP with effect from 27.05.2009, the same was reviewed and the petitioner No. 2 accordingly modified the same by order dated 09.11.2012 and granted the financial up-gradation with effect from 11.03.2013. The Tribunal ignoring such stipulations under the MACP Scheme has passed the impugned order, which is an error on face of it, as such, the impugned order needs be interfered with. 3. Mr. S.K. Ojha, learned counsel for the opposite party-applicant on the other hand submitted that as per the provisions of the MACP, 20 years of service from the date of promotion (10+10) is to be taken into account for the purpose of next financial up-gradation under the MACP Scheme. 3. Mr. S.K. Ojha, learned counsel for the opposite party-applicant on the other hand submitted that as per the provisions of the MACP, 20 years of service from the date of promotion (10+10) is to be taken into account for the purpose of next financial up-gradation under the MACP Scheme. Since the applicant was granted promotion as Shorting Assistant on 09.05.1989, therefore counting 20 (16+4) years from that date which comes to 27.05.2009, therefore, rightly 3rd financial up-gradation under the MACP Scheme was granted in his favour from 27.05.2009. According to the applicant on introduction of MACP Scheme in the year 2008 and taking into account completion of 20 years from the date of promotion, i.e. in the year 1989, rightly he has been extended with 3rd MACP in the year 2009. However, the authorities having incorrectly appreciated such scheme and extended the 3rd RACP to a later date, i.e. in the year 2013, the applicant approached the Tribunal in the aforesaid Original Application. The Tribunal taking into all such facts since passed a reasoned order, the same need not be interfered with. 4. The case in hand is that the applicant admittedly joined in the Postal Department as Mail-man against a Group-D post with effect from 21.02.1983. He was promoted to the post of Shorting Assistant on 09.05.1989. It is submitted that instead of ACP Scheme, there were tow up-gradation schemes namely Time Bound One Promotion (TBOP) and other Biennial Cadre Review allowed to postal employees on completion of 16 years and 26 years of regular service in the postal department. Counting 16 years from that date, the applicant was granted TBOP in the year 2005. ACP scheme, which prescribed that there shall be three financial up-gradations under the MACPS, counted from the direct entry grade on completion of 10, 20 and 30 years of service respectively. 5. Since certain irregularities were pointed out in implementing the Modified Assured Career Progression in the postal department, a clarification was issued on 18.10.2010. At Sl. ACP scheme, which prescribed that there shall be three financial up-gradations under the MACPS, counted from the direct entry grade on completion of 10, 20 and 30 years of service respectively. 5. Since certain irregularities were pointed out in implementing the Modified Assured Career Progression in the postal department, a clarification was issued on 18.10.2010. At Sl. No. 1 with regard to eligibility of MACPS to a direct recruited Postal Assistant conferred with TBOP, it has been clarified to the following extent: It is stated that a directly recruited Postal Assistant who got one financial up-gradation under TBOP, Scheme after rendering 16 years of service before 01.09.2008, will become eligible to 2nd MACP on completion of 20 years of continuous service from the date of entry in Government Service or 10 years service in TBOP grade pay or scale or combination of both, whichever is earlier, however financial up-gradation under MACP cannot be conferred from a date prior to 01.09.2008 and such 2nd financial up-gradation for above category of officials has to be given from 01.09.2008. They will also become eligible for 3rd MACP on completion of 30 years of service or after rendering 10 years service in 2nd MACP, whichever is earlier. At Sl. No. 3, it has been clarified that in case of lower grade official promoted to higher grade, having got one promotion before completion of 10 years continuous service, it will be off set against 1st MACP and on rendering 10 years continuing service in the clerical grade/scale or on completion of 20 years service from the date of entry would become eligible for 2nd MACP, whichever date is earlier. However, the financial up-gradation under MACPS cannot be counted from a date prior to 01.09.2008 as the scheme become operational from this date only. 6. Additional Affidavit dated 04.05.2018 was also filed by opposite party No. 1 enclosing the circular issued by the Government of India, Ministry of Communications, Department of Posts on 17.05.2000 enclosing certain illustrations. Learned Counsel for the applicant pointed out illustration-2A wherein it has been indicated that 2nd MACP to the Grade pay of 4200/- on completion of 20 years total service, i.e. 16+4 years. 7. On going through the above material facts, it is evident that opposite party no.1 entered into the Government service in the year 1983. Learned Counsel for the applicant pointed out illustration-2A wherein it has been indicated that 2nd MACP to the Grade pay of 4200/- on completion of 20 years total service, i.e. 16+4 years. 7. On going through the above material facts, it is evident that opposite party no.1 entered into the Government service in the year 1983. He got promotion to the next higher post in the year 1989 and got the TBOP in the year 2005(counting 16 years from 1989). As per Sl. No. 3 of the clarification dated 18.10.2010, he is of set from the 1st MACP and thereafter since he got TBOP in the year 2005 prior to the introduction of MACP in 2008, he also off set 2nd MACP. Thus TAKING into consideration his service from the entry level post, in the year 1983, the applicant is entitled to 3rd MACP in the year 2013, i.e. on completion of 30 years after the date of entry into the service instead of 2015, i.e. 10 years form 2005 when he has received TBOP (Time Bound One promotion) in the year 1989. However, the Tribunal has ignored the conferment TBOP on completion of 16 years from the date of his promotion in the year 1989 and as such granted 3rd MACP on completion of 20 years from the date of promotion in the year 2009. However the applicant is not entitled to such benefit on completion of 20 years from the date of promotion as prior to introduction of MACP in the year 2008, he has received TBOP in the year 2005 counting 16 years from the date of his promotion in the year 1989. In view of the above, this Court is of the opinion that the Tribunal has erred in law and fact in appreciating the case in its proper perspective while passing the impugned order. Since there is error apparent on the face of it, this Court in exercising its jurisdiction conferred under Article 227 of the Constitution of India sets aside the impugned order passed by the Tribunal. The Writ Petition stands disposed of accordingly. Petition disposed of.