TMI Blog2011 (8) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled to adjust the interest amount from the refund of Rs.25/- lakh sanctioned on 8.1.2008. It has not been shown by the department that they have challenged the order of the Tribunal dated 3.12.2009 and got it set aside or got it stayed. pre-deposit waived - E/Stay/1404/2010, E/2322/2010 - 701/2011 - Dated:- 8-8-2011 - P G Chacko, M Veeraiyan, JJ. For Appellant: Ms Maithili, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant jumped the guns by suo motto taking credit, on 21.3.2008, in their PLA of the amount due as refund, thus taking over on themselves the powers of excise authorities to sanction refund. The issue relating to adjustments of the interest amount of Rs.18,17,484/- came before the Tribunal in appeal No. E/1566/2008 and the Tribunal vide order dated 3.12.2009 held that such adjustment was not permis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount from the refund of Rs.25/- lakh sanctioned on 8.1.2008. It has not been shown by the department that they have challenged the order of the Tribunal dated 3.12.2009 and got it set aside or got it stayed. 6. In these circumstances, we are of the view that no pre-deposit of the dues as per the impugned order should be directed and accordingly, we waive pre-deposit of the dues as per the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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