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2017 (12) TMI 275 - AT - Central ExciseRebate - Section 11 of the Central Excise Act, 1944 - Held that: - certain amount of confirmed dues recoverable by revenue have been adjusted while sanctioning rebate claims under Section 11 of the Central Excise Act, 1944 - the status of demand at the time of adjustment of demand against refund needs to be the key criteria for deciding if the said adjustment was done rightly or wrongly. It is a recovery under Secation11of the Central Excise Act, 1944, just like any other recovery against a confirmed demand. Since the amount has been recovered it would be due for refund only if the appellant succeeds finally with respect to such demand - appellant can file a refund claim - appeal dismissed - decided against appellant.
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