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2015 (10) TMI 40 - AT - Central ExciseRebate / Refund claim - Deduction / adjustment of interest amount with the refund - Held that:- Department while sanctioning rebate claim in respect of exports to the appellant has adjusted an amount of ₹ 8,08,190/- on the ground that this amount represents the interest under Section 11AB on the differential duty paid by the appellant under Section 11A(2B) on the differential amount received by them on account of retrospective price variation. Under Section 11 of the Central Excise Act, 1944, in respect of duty and any other sums of any kind payable to the Central Government under any provision of this Act or the Rules made thereunder, the officer empowered by the Board to levy such duty or require the payment of such sum, may deduct the amount so payable from any money belong to the person from whom such sums may be recoverable. Thus for invoking Section 11, there must be some amount which is recoverable from an assessee and if this amount is not being paid, the same can be adjusted from any amount payable to the assessee. But it goes without saying that if according to the Department, any amount is recoverable from the assessee, the assessee has to be intimated about the same. - Even if the interest amount of ₹ 8,08,190/- was recoverable from the appellant, the appellant should at least have been intimated about the same, but from the records it appears there was no such intimation to the appellant. In view of this, the impugned order is not sustainable. The same is set aside - Decided in favour of assessee.
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