QUITO, May 16 (Reuters) - Ecuador got no offers in an auction of 1.4 million barrels of crude seized from French oil company Perenco to repay millions of dollars in debt stemming from a controversial tax, Petroecuador said late on Friday.

State-run Petroecuador got no bids for the Oriente and Napo crude in an auction late on Friday to start repaying more than $300 million in overdue windfall tax.

"The (debt) judge will evaluate the situation and issue a resolution in accordance to the law," Petroecuador said in a statement.

However, the company said it will continue with the oil auctions until Perenco's debt is paid in full.

Ecuador moved ahead with Friday's auction even after an international tribunal ordered it to suspend the sale until the tribunal decides on the legality of the windfall tax.

OPEC member Ecuador seized part of Perenco's production in March after the government failed to reach an agreement with the company to settle the pending debt.

Perenco launched an international suit against Ecuador and Petroecuador last year to dispute the legality of the windfall tax it argues violates its contract.

Ecuador increased the windfall tax to 99 percent from 50 percent in 2007 as a way to pressure foreign oil companies to rework their extraction contracts. Ecuador later lowered the tax to 70 percent.

Most companies have agreed to pay late taxes and negotiate a new service deal in which the state would keep all the oil they produce in exchange for an extraction fee.

Perenco extracts around 27,000 barrels per day from the Coca-Payamino oilfield and blocks 7 and 21 in Ecuador's Amazon jungle.

(Reporting by Alonso Soto; editing by Vicki Allen)