Refund adjustment against interest of mvat act,2002

Hi,

Can Excess claim of  Vat Set-off  adjusted against interest payable under M.Vat Act,2002

For Example - Out Put Vat on sales -10,000/- Less Input Vat on purchase -15,000/- = Refund in this case =5,000/- & Interest on non payment of Vat = 3,000/-.

Can we adjust like 5,000/-(Refund) Less 3,000/-(Interest) = 2,000/- Refund or carried forward.

Please help me.