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TMI Blog2019 (6) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... efund application, being 29.01.2007 - Interest allowed. Suo moto adjustment made out of sanctioned refund - HELD THAT:- The adjudicated dues have not been stayed by the appellate court before which the appeal is pending. Further, the Adjudicating Authority is empowered under Section 11 of the Act read with Section 142 of the Customs Act, to make adjustment of the outstanding adjudicated dues, out of any refund payable to an assessee, where such adjudicated dues have not been stayed by the appellate court - However, it is desirable on the part of the adjudicating authority granting refund, to give an opportunity of hearing, before making such adjustment. Appeal allowed in part and part matter on remand. - Service Tax Appeal No.52771 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals), which was rejected. Being aggrieved, the appellant is before this Tribunal. 4. Sofar as the amount of interest under Section 11 BB is concerned, ld. Counsel states that Section 11 BB provides for grant of interest at the notified rate when refund is not granted within three months, from the date of the application by the Department, and such interest on refund has to be calculated from the date immediately after expiry of three months from the date of receipt of such application, till the date of refund of such duty. 5. The Explanation to Section 11 BB further provides that where the refund is made by the appellate court, against an order of the adjudicating authority under sub-Section 2 of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity or by the court shall be deemed to be an order made under sub-section (2) of Section 11 B of the Act. It is clear that the Explanation has nothing to do with the postponement of the date from which interest becomes payable under Section 11 BB of the Act. Manifestly, interest under Section 11 BB of the Act becomes payable, if on an expiry of a period of three months from the date of receipt of the application for refund, the amount claimed is still not refunded. Thus, the only interpretation of Section 11 BB that can be arrived at is that interest under the said Section becomes payable on the expiry of a period of three months from the date of receipt of the application under sub-section (1) of Section 11 B of the Act and that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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