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TMI Blog2013 (12) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... y original adjudicating authority was also an amount due to the appellant - The appellant will be entitled to interest on the entire refund amount for the period of 1076 days - appellant is also entitled to differential interest on the amount adjusted against confirmed dues by the original adjudicating authority - adjudicating authority is directed to quantify the differential interest and make pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,100/-, an amount of Rs. 7,84,200/was sanctioned by the Assistant Commissioner, Central Excise Surat under order in original No. SRT-I/81/10-11 dated 18.1.2011. Out of the sanctioned amount, an amount of Rs. 5,12,046/was adjusted by the Assistant Commissioner towards certain outstanding Government dues from the appellant and the remaining amount of Rs. 2,72,754/-, along with interest of Rs. 66,70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Shri M.N. Saiyed, learned consultant of the appellant argued that Commissioner (Appeals) determined a period of 1076 days for calculating interest which should have been calculated on the entire amount of refund of Rs. 7,84,800/sanctioned by the original adjudicating authority and not only on refund amount of Rs. 2,72,754/-. 5. Learned A.R. on the other hand reiterates the reasoning adopted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the appellant, out of which Rs. 5,12,046/was adjusted against some outstanding dues pending against the appellant. There has been delay of 1076 days in sanction and payment of refund claim as held by Commissioner (Appeals) in his order dated 26.8.2011. The differential refund amount of Rs. 5,12,046/adjusted by original adjudicating authority was also an amount due to the appellant for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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