2011 (3) TMI 571

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....ath, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. -  This appeal is by the revenue challenging the order passed by the Tribunal [2007 (211) E.L.T. 433 (Tri.-Bang.)] which has set aside the order passed by the Appellate Authority and the Original Authority who have adjusted the amount ordered to be refunded towards interest claimed. 2. The assessee prepared a reba....

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....by the Appellate Authority. In an appeal, the Tribunal held that, only the money which is already adjudicated to be due by the assessee to the Department can be adjusted, but the amount ordered to be refunded cannot be adjusted towards a mere claim, that is, even before adjudication of the said claim. Accordingly, it set aside the order and directed the payment of the amount ordered to be refunded....

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....it is relevant to point out that Section 11AA was inserted by Act 22 of 1995 which came into effect from 26-5-1995. In the instant case, the claim for interest is in respect of the belated payment of duty pertaining to the period 1982-83 to 1984-85. Therefore, on the face of it, the said claim has no basis and it is unfortunate that the revenue invokes such excuses for not paying back the assessee....