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TMI Blog2004 (7) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Mardia Chemicals Ltd. is whether the Revenue can adjust the duty amount due from the Appellants out of the amount of refund sanctioned to them. Shri R.S. Dinkar, learned Advocate submitted that demand of Rs. 35,05,293/- was confirmed against them under Order-in-Original No. 408/Deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given amount refundable to the appellants. 2. Learned Advocate, further, submitted that the Department should not have made the adjustment against the other confirmed demands and refund sanctioned to them should have been paid to the Appellants as the Assistant Commissioner has given a specific finding that the bar of unjust enrichment does not apply; that, further, in respect of five confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 11 of the Central Excise Act to adjust against the amount of refund sanctioned to the Appellants; that as afterwards the demands have been set aside by the Tribunal, the Appellants are required to file fresh claims for refund of duty. 4. We have considered the submissions of both the sides. Section 11 of the Central Excise Act contains provisions for the recovery of sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the amounts of confirmed demand has been adjusted against the amount of refund sanctioned to the Appellants, the refund of amount is deemed to have been given to the Appellants to the extent the same was adjusted towards demand. Subsequently, if any of the said demands is set aside by the higher Authority, the Appellants have to file a fresh refund claim under the provisions of Section 11B of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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