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2018 (2) TMI 1225 - AT - Central ExciseCENVAT credit - adjustment of the amount recovered - Held that: - it is very clearly emerging that the amount of ₹ 22,17,549/- recovered under the instruction of jurisdictional Range Officer, was not adjusted i.e. the same was not adjudicated by the competent authority and the matter had not reached the stage where the Range Superintendent could have recovered it - The action of the Range Superintendent, who recovered the amount which was not adjusted by the competent authority is not as per law - appeal allowed - decided in favor of appellant.
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