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2009 (12) TMI 329 - CESTAT, BANGALORERefund- the issue involved in this case is regarding the deduction of the amount of interest payable on the Service tax arrears from the amount of refund due on the pre-deposit paid by the appellant. Appellants preferred an appeal before the learned Commissioner (Appeals). Held that- Service tax amount payable, provisions of Section 87 were on statute. If that be so, invoking provision of Section 11 for recovering the interest amount due on the Service tax liability seems to be inappropriate and beyond the provisions of law. Provisions of Section 11 of Central Excise Act, 1944, will be applicable, only, if dues arise out of proceedings under the Central Excise Act, 1944. Accordingly, in view of these findings, set aside the impugned order and allow the appeal.
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