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2012 (11) TMI 381 - AT - Central ExciseRefund - rebate appropriated towards dues pending from the appellant - Held that:- As decided in CCE, Bangalore Vs. Stella Rubber Works [2011 (3) TMI 571 - KARNATAKA HIGH COURT ] section 11 of the Central Excise Act, 1944 does not contemplate adjustment of monies due to the assessee towards the amount due to the revenue and further held that once the adjudicating authority holds that the assessee is entitled to refund, in the absence of a specific provisions authorizing the revenue adjusting the said amount towards dues to them, it is improper to make adjustment. Therefore, the appropriation of the amounts when the appellant's stay application was pending before the Tribunal is not sustainable in law. Accordingly, set aside impugned order and direct the jurisdictional Deputy Commissioner to refund the appropriated amount forthwith to the appellant along with interest thereon in accordance with the law - in favor of the assessee
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