https://www.taxtmi.com/caselaws?id=381128 The Tribunal ruled in favor of the appellant regarding entitlement to interest under Section 11 BB, emphasizing that interest becomes payable after three months from the application date, irrespective of the refund order date. The Tribunal upheld the adjudicating authority's power to adjust outstanding dues against the refund amount if not stayed by the appellate court, stressing the importance of providing the assessee with a hearing opportunity before such adjustments. The appeal was partially allowed, directing the adjudicating authority to pay interest as per Section 11 BB. en-us Fri, 03 May 2019 00:00:00 +0530 Sat, 30 Nov 2019 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381128 The Tribunal ruled in favor of the appellant regarding entitlement to interest under Section 11 BB, emphasizing that interest becomes payable after three months from the application date, irrespective of the refund order date. The Tribunal upheld the adjudicating authority's power to adjust outstanding dues against the refund amount if not stayed by the appellate court, stressing the importance of providing the assessee with a hearing opportunity before such adjustments. The appeal was partially allowed, directing the adjudicating authority to pay interest as per Section 11 BB. Case-Laws Service Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381128