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TMI Blog2015 (6) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, DR, for the Respondent. ORDER Brief facts of the case are that the appellant is engaged in the manufacture of Optical Fibre Cable, falling under Chapter Heading No. 9001 of the First Schedule to the Central Excise Tariff Act, 1985. During the period November and December, 2012, the appellant had filed the rebate claim applications under Rule 18 of the Central Excise Rules, 2002 on exportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , from whom such sums may be recoverable. It has further been held that once the amount of confirmed demand has been adjusted against the amount of refund sanctioned to the appellant, such refund of amount is deemed to have been given to the appellant, to the extent the same was adjusted towards demand. Feeling aggrieved with the said order, the appellant has preferred the present appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. There are some assessee's who do not pay promptly the Government dues. In order to deal with such recalcitrant assessee's, the above provision is made and it enables the proper officer to deduct the amount payable from any money owing to the assessee. In this case, the refund is actually due to the appellant. But the appellants by virtue of certain Orders-in-Original owed money to the Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovides interest for delayed refunds. This is squarely applicable to the present case. The Commissioner (A) has not at all given any reason as to why the said section is not applicable. In view of the above findings, we allow the appeal with consequential relief." 5. In view of the settled position of law, the authorities below are not justified in adjusting/appropriating the amount of rebate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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