2016 (1) TMI 13

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..... known. Otherwise, I agree with the learned advocate that such refunds have to be treated separately and should not be adjusted against the pending demands. Inasmuch the matter is almost five to six years old and the orders against which the refunds were adjusted against the demands might have been set aside by the higher appellate forum, I set aside the present impugned order and remand the matter .....

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..... ustment was not in accordance with law as held by the Tribunal in various decisions and the refund arising out of the order passed by the Tribunal should have been sanctioned to them along with interest. 2. The status of the other appeals is not known. Otherwise, I agree with the learned advocate that such refunds have to be treated separately and should not be adjusted against the pending dema .....

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