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2019 (4) TMI 20 - AT - Central ExciseRecovery of outstanding dues - adjustment of rebate (refund) claim - export of goods - Section 11 of the Central Excise Act, 1944 read with Section 142 of the Customs Act, 1962 - Held that:- The appellant had not accepted the liability determined in the adjudication order dated 28.02.2007 and contested the adjudged demand confirmed therein before the appellate forums i.e. the Office of the Commissioner (Appeals) as well as before the Tribunal and finally succeeded before the Tribunal as per the order dated 26.10.2016. Thus, under the facts and the circumstances of the case, it cannot be said that the amount in question confirmed vide order dated 28.02.2007 was due to the Government, which can be recovered by taking shelter under Section 11 of the Act. Appeal allowed - decided in favor of appellant.
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