https://www.taxtmi.com/caselaws?id=126603 Interest could not be appropriated against a refund unless the interest liability had first been legally determined. The record showed no determination by the lower authorities that the respondent was liable for the interest sought to be recovered, and the recovery power could not be used to adjust an unascertained amount. The appropriation of the refund towards the alleged interest demand was therefore arbitrary and unsupported by the record, and the assessee succeeded on this issue. en-us Wed, 01 Apr 2009 00:00:00 +0530 Thu, 22 Nov 2012 14:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126603 Interest could not be appropriated against a refund unless the interest liability had first been legally determined. The record showed no determination by the lower authorities that the respondent was liable for the interest sought to be recovered, and the recovery power could not be used to adjust an unascertained amount. The appropriation of the refund towards the alleged interest demand was therefore arbitrary and unsupported by the record, and the assessee succeeded on this issue. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126603