https://www.taxtmi.com/caselaws?id=77271 Interest arrears arising from service tax liability could not be adjusted against a refundable pre-deposit by invoking Section 11 of the Central Excise Act, 1944, because the dues arose under the Finance Act, 1994 and recovery of such amounts was governed by the specific mechanism in Section 87 of the Finance Act, 2006. Section 11 applies only to dues under the Central Excise Act, so its use for recovering service tax interest was legally unsustainable. The deduction from the refund was therefore set aside in favour of the assessee. en-us Thu, 03 Dec 2009 00:00:00 +0530 Wed, 01 May 2013 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77271 Interest arrears arising from service tax liability could not be adjusted against a refundable pre-deposit by invoking Section 11 of the Central Excise Act, 1944, because the dues arose under the Finance Act, 1994 and recovery of such amounts was governed by the specific mechanism in Section 87 of the Finance Act, 2006. Section 11 applies only to dues under the Central Excise Act, so its use for recovering service tax interest was legally unsustainable. The deduction from the refund was therefore set aside in favour of the assessee. Case-Laws Service Tax Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77271