9911796707
TMI Blog2011 (4) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - This is a revenue appeal challenging the order passed by the Tribunal [2009 (247) E.L.T. 481 (Tri. - Bang.)] which has set-aside the deduction of interest made out of the amount to be refunded and directed the revenue to pay the amount ordered to be refunded in terms of the order. 2. The assessee filed an application for rebate of Rs. 10,74,800/-. The adjudicating authority after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it was contended that the aforesaid appropriation of interest out of the amount ordered to be refunded is illegal. The amount was determined by the Tribunal by its order dated 10-1-2005. The amount so determined was paid by the assessee within a period of three months and therefore, it proceeded to hold that the interest claimed is not in accordance with law an therefore, it set-aside the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply and after taking note of the order passed by the Tribunal, by a letter dated 10-5-2005 a communication was sent to the assessee claiming a sum of Rs. 1,82,734/- towards interest and how the said amount was arrived at is clearly mentioned in the annexure where the rate of interest, number of days for which interest is charged is clearly mentioned. Therefore, when once the assessee was liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nderstanding of the assessee regarding the liability to pay interest is concerned, it is contrary to law. Within three moths from the date of adjudication, he is liable to pay duty but that duty ought to have been paid on the due date and since it is not paid on the due date, from that day when it was legally liable to be paid, till the date of actual payment of adjudication, the assessee is liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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