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2015 (5) TMI 1071 - AT - Central ExciseAdjustment of refund claim towards the arrear of Govt. dues - Held that:- Section 11B of Central Excise Act, 1944 deals with claim for refund of central excise duty. In sub-section (2) of Section 11B, it has been provided that if the refund sanctioning authority is satisfied that the refund is allowable, then the amount of refund shall be sanctioned to the applicant. Since there is no specific restriction imposed in Section 11B of the Act for adjustment of any arrear dues from the refund amount, the same cannot be adjusted by the statutory authority. The provisions for recovery of Govt. dues are contained in Section 11 of the Central Excise Act, 1944. In the adjudication order, Section 11 of the Act has not been invoked for adjustment of the refund amount towards arrear dues. Thus, such adjustment is contrary to the statutory provisions.
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