Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 126 - AT - Central ExciseRefund / Rebate - Whether appropriation of rebate sanctioned in cash against the custom duty arrears in terms of Section 142(1) of the Customs Act 1962 is in order - As per 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:- it is found 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 various cases that the appropriation of refund amount towards duty demand pending in other cases which has not attained finality is not legal and proper. Therefore, 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. - Decided in favour of appellant
|