TMI Blog2011 (3) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... im, that is, even before adjudication of the said claim - Decided in favor of the assessee - 83 of 2007 - - - Dated:- 3-3-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri T.M. Venkata Reddy, Advocate for the Appellant. Shri G. Sampath, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. This appeal is by the revenue challenging the order passed by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made, instead of paying the said amount, they have informed the assessee that they are adjusting the same towards interest payable for the delayed duty for the period 1982-83 to 1984-85. The said order of the Assessing Authority has been affirmed by the Appellate Authority. In an appeal, the Tribunal held that, only the money which is already adjudicated to be due by the assessee to the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oo for refund of the amount, an attempt is made to adjust the interest claim. As the interest claim is not yet adjudicated, the question of adjusting the said claim towards the admitted claim of refund is impermissible in law. 4. In fact, it is relevant to point out that Section 11AA was inserted by Act 22 of 1995 which came into effect from 26-5-1995. In the instant case, the claim for interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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