Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 5 - AT - Central ExciseSuo moto adjustment of refund amount towards pending demand under section 11 - Held that: - similar issue decided in the case of VOLTAS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, HYDERABAD-II [2006 (5) TMI 232 - CESTAT, BANGALORE], where it was held that refund cannot be adjusted against the demands which are sub-judice and section 11 should be involved only when the demands have reached finality and should not be invoked even at the initial stage - refund to be ordered to be paid without any adjustment - appeal allowed - decided in favor of appellant.
|