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2013 (1) TMI 584 - CESTAT NEW DELHIRebate claim adjusted against the demand of interest - whether the appropriation of sanctioned rebate claim as held to be bad by the Commissioner (Appeals) would be entitled to payment of interest from the date of refund claims made by them - Held that:- As decided in Nijrang Print Pack Pvt. Ltd. Vs. Union of India [2002 (10) TMI 113 - HIGH COURT OF GUJARAT AT AHMEDABAD] such adjustments are not appropriate, and the refund is actually not given to the assessee, assessee is entitled to the interest on the same. In the present case also, refund has actually been sanctioned to the appellant but stand adjusted. And as such, the appellants are entitled to the refund claim as also interest on the delayed refund - remand the issue to the original authority for deciding the issue of interest and the quantum of interest as the interest issue was never agitated before the original adjudicating authority inasmuch as the refund was never sanctioned by him.
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