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2017 (1) TMI 1226 - AT - Central ExciseRefund claim - recovery during pendency of appeal - Held that: - reliance placed in the case of Vira Scooters vs. CCE, Ludhiana [2010 (4) TMI 564 - CESTAT NEW DELHI], where it was held that the department cannot take coercive action when the appeal is pending before the higher judicial forum. Whether the refund can be adjusted by arrears of revenue? - Held that: - refund cannot be adjusted against arrears of revenue when the matter in dispute has not attained finality. Appeal allowed - decided in favor of appellant.
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