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2017 (3) TMI 458 - AT - Central ExciseRefund - appropriation - whether the appropriation of refund claim after sanctioning the same, against the confirmed demand, is proper or legal, in a case where an appeal has been filed and the same is pending? - Held that: - the adjustment of refund sanctioned by the Adjudicating Authority and adjusted towards interest liability is pre-mature - When the matter is pending and the entire amount of duty liability has been recovered along with amount of penalty, there was no occasion to adjust the sanctioned refund against the interest liability - the refund amount already sanctioned to the appellant to be released within 30 days - appeal allowed - decided in favor of appellant.
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