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2016 (6) TMI 441 - AT - Central ExciseAppropriation of rebate sanctioned in cash against the custom duty arrears - As per the Revenue, the appropriation is permitted in accordance with law whereas as per the appellants the appropriation of rebate of refund cannot be done against the customs duty arrears by invoking Section 142 of the Customs Act - Held that:- All the orders against which appropriation is made have been challenged by the appellant before this Tribunal and the stay has been granted by this Tribunal and they are pending for final disposal and the demand has not attained finality. Further it is a settled position of law as held in the cases cited above that the appropriation of refund amount towards duty demand pending in other cases which has not attained finality is not legal and proper. Therefore keeping in view the above stated position, we are of the considered view that the appropriation of refund claim against disputed pending custom appeals is not sustainable in law as the demands in those cases have not reached finality. Therefore we set aside the impugned order and allow the appeals with consequential relief if any.
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