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TMI Blog2017 (3) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant that till 3.5.2007, biscuits were chargeable to duty and thereafter, the same with the retail sales price of less than Rs. 100/- per Kg. are exempt from duty vide Notification No.3/2006-CE dated 01.03.2006, Sl.No.18A and later under Notification No.12/2012-CE dated 17.03.2012. The appellant had un-utilized balance in their PLA of Rs. 1,33,867/-, which was claimed as refund vide letter dated 19.08.2014. The Assistant Commissioner of Central Excise, Division II, Patna vide Order-in-Original No.R-01/Patna II/2014-15 dated 10.02.2015 sanctioned the refund. The discussions and findings of the said Order, are reproduced below : "Discussion and Findings :- I have carefully gone through the case records pertaining to this refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund of PLA amount and case of unjust enrichment is not applicable here. The claim has been sanctioned on the basis of the records submitted by the assessee, as well as, the records available in this office and the scrutiny report of the jurisdictional Range Officer and it has been observed that an amount of Rs. 1,33,867/- is still in PLA account of the assessee. But the Central Excise & Service Tax Division I, Patna certified that there is recoverable arrears of Rs. 9,11,174/- pending against the said assessee. Since there is outstanding Govt.dues of Rs. 9,11,174/- against M/s Lucky Biscuit Co., Patna City, the sanctioned refund amount of Rs. 1,33,867/- may be adjusted against the interest amount of Rs. 9,11,174/-. Order In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- pending against the appellant on account of interest calculated on the disputed demand, which was already recovered by the Department along with equal penalty by attaching bank account of the appellant. He ordered for adjustment of refund amount against the said amount. I find that the adjustment of refund sanctioned by the Adjudicating Authority and adjusted towards interest liability is pre-mature. When the matter is pending and the entire amount of duty liability has been recovered along with amount of penalty, there was no occasion to adjust the sanctioned refund against the interest liability. I hereby set aside the impugned order and direct to release the refund amount already sanctioned to the appellant within 30 days from the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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