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2010 (8) TMI 390 - AT - Central ExciseRecovery – Adjustment of refund against dues - Circular No. 13/92-CX., dated 4-11-92 issued by the CBEC clarified that “refund amounts due to an assessee should be appropriated by proper officer against confirmed demand only when time limit for filing the appeal against such confirmed demand has expired - appeal filed by the assessee against the relevant order of demand was dismissed by the Tribunal and no further appeal is pending - original authority was in accordance with law and that the Commissioner (Appeals) wrongly vacated the order - adjustment allowed - order set aside and the order of the original authority restored – Appeal allowed in favor of revenue.
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