2021 (4) TMI 307

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....service tax by the appellant. 2. The brief facts of the case are that initially the appellant applied two rebate claims before the adjudicating authority which were initially denied but on appeal before the Ld. Commissioner (Appeals), the rebate claims were sanctioned. Against those orders, revenue preferred appeals before the revisionary authority, who dismiss the appeals filed by the Revenue. Therefore, the amount was recoverable from the department by the appellant. Instead of giving the said amount to the appellant, the revenue adjusted the same and a letter was issued to the appellant to pay interest for the period September 2017 for GST paid lately by the appellant. The appellant replied thereof saying that the interest is not paya....

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....read with Section 79 of CGST Act, 2017 has been invoked. 8. Section 11A of the CEA, 1944 is a machinery provision which provide how to recover the interest and for the said recovery, a show cause notice is required to be issued to the assessee which is missing in this case. Therefore, the provision of Section 11A of the CEA, 1944 are not applicable in the facts of the case. 9. With regard to invocation of Section 79 of CGST Act, 2017, the Hon'ble Bombay High Court in the case of M/s New India Civil Erectors Pvt. Ltd. (supra) has observed as under:- "21. In other words, before proceeding to recover the amount by issuing garnishee notice under Section 87 (b) (i) the amount has to be first determined and quantified and thereafte....