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2017 (3) TMI 931 - AT - Central ExciseClaim of refund and interest on delayed refund - adjustment of refund with the amount due in another case against which the appeal was pending - Held that:- the issue involved in the present appeal is covered in favour of the appellant by the decision of the Hon’ble Karnataka High Court in the case of Stella Rubber Works [2013 (3) TMI 299 - KARNATAKA HIGH COURT], where it was held that When once the adjudicating authority has held that the assessee is entitled to refund of the amounts which he had paid to the Department, in absence of a specific provision authorizing the Revenue adjusting the said amount towards due to them, it is improper for them to make such adjustment, No question of invoking equitable consideration - as per Section 11B and 11BB, appellants are entitled to interest after the expiry of three months from the date on which the application for refund was received - appeal allowed - decided in favor of appellants.
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