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TMI Blog2017 (10) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... her any interest proceedings stands initiated by the adjudicating authority pending against the assessee - appeal allowed by way of remand. - E/359/2009-EX (DB) - FINAL ORDER NO. 61673/2017 - Dated:- 23-8-2017 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri Surjeet Bhadu, Advocate for the appellant Shri Atul Handa, AR for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is there any confirmation of interest. As such, the adjustment of refund claim against the interest amount is an ex-parte decision of the adjudicating authority himself, deciding that the interest liability is pending against the assessee. In fact, learned Advocate submits that years back there was a letter issued by the Revenue as regards the interest amount which they disputed and clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i High Court in the case of Hindustan Insecticides Ltd. vs. CCE, LTU -2013 (297) ELT 332 (Del.) laying down that the interest demand can be raised within a period of limitation prescribed under section 11B. As such, it is seen from such decision, for confirmation of interest, a show cause notice has to be issued that too within limitation period. 4. He further submits that a part of refund a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Kanhai Ram Thekedar-2005 (185) ELT 3 (SC). 7. We are of the view that the impugned order adjusting the sanctioned refund claim is required to be set aside and the matter is required to be remanded for verification of facts as well as the fact as to whether any interest proceedings stands initiated by the adjudicating authority pending against the assessee. For deciding the above issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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