2003 (3) TMI 203 - AT - Central Excise

Summary

The appeal was against the order of the Commissioner confirming the Assistant Commissioner's sanction of a refund of Rs. 10 lakhs, adjusted against an amount due of Rs. 76.50 lakhs. The appellant's reliance on previous judgments was not supported, and the Tribunal upheld the Assistant Commissioner's decision to adjust the amount. The appeal was dismissed.