Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 177 - AT - Central ExciseSuo moto adjustment of sanctioned refund against the demand - appeal against the order is still pending adjudication - Held that:- The demand which has got setoff vide the sanctioned refund claim has not yet attained finality. The only provision available with the Department to recover the sums due to the Government is Section 11 of Central Excise Act, 1944. Bare perusal of section 11 makes it clear that only such sum is liable to be recovered in such manner, which is payable by the assessee to the Government - In the present case, since the amount qua which the refund has been adjusted is not finally held as being payable, the demand confirmed been already sub-judiced before the competent authority, to my opinion, Department was not entitled to recover the same. The question of suo moto adjusting the sanctioned refund qua the said demand therefore does not arise. The Commissioner (Appeals) has committed an error while relying upon such direction of the Board, which was technically as well as practically of no relevance at the time of impugned order - the Department was not entitled to suo moto adjust the refund claim - appeal allowed - decided in favor of appellant.
|