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2016 (1) TMI 13 - AT - Central ExciseAdjustment of claim of refund with the outstanding dues - The appellant's grievance is that inasmuch as the subsequent orders confirming demands were either appealed against or there was time to file appeals - Held that:- The status of the other appeals is not known. Otherwise, I agree with the learned advocate that such refunds have to be treated separately and should not be adjusted against the pending demands. Inasmuch the matter is almost five to six years old and the orders against which the refunds were adjusted against the demands might have been set aside by the higher appellate forum, I set aside the present impugned order and remand the matter to original adjudicating authority for de novo decision after ascertaining the status of the confirmed demands.
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