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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 ..... l Handa, AR for the respondent ORDER After hearing both sides, we find that the refund arose to the assessee, as result of passing of the order of the Commissioner (Appeals) in their favour. When the appellant approached the Revenue for refund of duty, the same was sanctioned by the Assistant Commissioner but a part of the amount was adjusted against the outstanding amount of interest which acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards the interest amount which they disputed and clarified that the same is not required to be paid by them. Inspite of that, the Assistant Commissioner has single handed decided the interest liability of the assessee, without there being proper adjudication proceedings and adjusted the amount. Learned Advocate draws our attention to the Tribunal's decisions in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce has to be issued that too within limitation period. 4. He further submits that a part of refund amount stands adjusted against confirmed demand, which demand has now been set aside by the Tribunal vide Final Order No.ST/355/2011-CU (DB) dated 10.8.2011. As such, the adjustment against demand which stands dropped by the higher authority is no longer justifiable. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o whether any interest proceedings stands initiated by the adjudicating authority pending against the assessee. For deciding the above issue, the adjudicating authority would take into account the relevant law declared by the various courts. He is also directed to re-decide the quantum of refund adjusted against confirmed demand, which according to the appellant, stands set aside by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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