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2011 (4) TMI 1136 - CESTAT, NEW DELHIRefund - original authority after sanctioning the refund adjusted which was reportedly pending from the appellants - According to the appellants there was no valid demand pending as arrears – Held that:- appeal was against appropriation of 3,78,019/- treating the same as arrears pending against the appellant, in the absence of evidence showing that there were confirmed demands pending against the appellant, adjustment of Rs. 3,78,019/- out of refund sanctioned was not legal and proper. The amount so adjusted should be released, appeal is allowed
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