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2019 (6) TMI 205 - AT - Service TaxInterest on delayed refund - Section 11 BB of CEA - HELD THAT:- Supreme Court in the case of RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [2011 (10) TMI 16 - SUPREME COURT] held that Even where the refund is granted by the appellate authority, interest under Section 11 BB shall be payable with effect from the expiry of three months from the date of original application. Accordingly, this ground is allowed in favour of the appellant. The adjudicating Authority is directed to pay interest w.e.f. three months from the date of expiry of the date of original refund application, being 29.01.2007 - Interest allowed. Suo moto adjustment made out of sanctioned refund - HELD THAT:- The adjudicated dues have not been stayed by the appellate court before which the appeal is pending. Further, the Adjudicating Authority is empowered under Section 11 of the Act read with Section 142 of the Customs Act, to make adjustment of the outstanding adjudicated dues, out of any refund payable to an assessee, where such adjudicated dues have not been stayed by the appellate court - However, it is desirable on the part of the adjudicating authority granting refund, to give an opportunity of hearing, before making such adjustment. Appeal allowed in part and part matter on remand.
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