9911796707
TMI Blog2009 (12) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... hey filed refund application for the refund of Pre-deposit amounts totaling to Rs. 25,00,000/- (Rupees Twenty five lakhs only) made by them in compliance to orders passed in a couple of appeals by the appellate authorities. Subsequent developments in those appeals have culminated in them being entitled to refund of pre-deposits. The Assistant Commissioner, after verification of the refund application, while sanctioning the refund vide C. No. V/18/8/07 (Ref) dated 8-1-2008, deducted arrears of interest of Rs. 18,17,484/- (Rupees Eighteen lakhs seventeen thousand four hundred and eighty four only) payable by the appellant on the amount of Service tax payable in respect of Goods transport services and C&F Agents, during the period 16-10-1997 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case is regarding the deduction of the amount of interest payable on the Service tax arrears from the amount of refund due on the pre-deposit paid by the appellant. It is her submission that the learned Adjudicating Authority has invoked the provision of Section 11 of the Central Excise Act for recovery of such interest. It is her submission that the provision of Section 11 cannot be invoked as the interest amount is not a confirmed due from the appellant under Central Excise Act. She would submit that the appeal be allowed and the amount be refunded back to them. 4. Learned SDR on the other hand would submit that the interest amount which has been adjusted by the lower authorities is on the delayed payment of the Service tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Where any amount payable by a person to the credit of the Central Government under any of the provisions of this Chapter or of the rules made thereunder is not paid, the Central Excise Officer shall proceed to recover the amount by one or more of the modes mentioned below:- (a) the Central Excise Officer may deduct or may require any other Central Excise Officer or any officer of customs to deduct the amount so payable from any money owing to such person which may be under the control of the said Central Excise Officer or any officer of customs; (b) (i) the Central Excise Officer may, by notice in writing, require any other person from whom money is due or may become due to such person, or who holds or may subsequently hold money for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person; (d) the Central Excise Officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business and the said Collector, on receipt of such certificate, shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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