https://www.taxtmi.com/caselaws?id=213308 The Tribunal held that the department's adjustment of Rs.18,17,484 from a refund of Rs.25 lakhs to the applicants was impermissible in a Service Tax dispute. Despite the applicant's illegal credit, they were entitled to the refund. The Commissioner upheld the demand for Rs.25 lakhs as short payment, interest, and penalty. The Tribunal clarified that the department could not adjust the interest amount from the refund. The Appellate Tribunal waived the pre-deposit of dues pending appeal, staying recovery until disposal. en-us Mon, 08 Aug 2011 00:00:00 +0530 Thu, 17 May 2012 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213308 The Tribunal held that the department's adjustment of Rs.18,17,484 from a refund of Rs.25 lakhs to the applicants was impermissible in a Service Tax dispute. Despite the applicant's illegal credit, they were entitled to the refund. The Commissioner upheld the demand for Rs.25 lakhs as short payment, interest, and penalty. The Tribunal clarified that the department could not adjust the interest amount from the refund. The Appellate Tribunal waived the pre-deposit of dues pending appeal, staying recovery until disposal. Case-Laws Central Excise Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213308