TMI Blog2015 (5) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... atisfied that the refund is allowable, then the amount of refund shall be sanctioned to the applicant. Since there is no specific restriction imposed in Section 11B of the Act for adjustment of any arrear dues from the refund amount, the same cannot be adjusted by the statutory authority. The provisions for recovery of Govt. dues are contained in Section 11 of the Central Excise Act, 1944. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d amount towards pending arrear dues and balance amount of ₹ 15,35,861/- was refunded to the appellant. In appeal against the adjudication order, the Commissioner (Appeals) has upheld the adjustment of the refund amount towards the arrear dues. Hence the present appeal is before this Tribunal. 3. Shri Alok Kothari, the authorised representative for the appellant submits that the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjusted against the sanctioned amount of refund. 4. On the other hand, Shri G.R. Singh, ld. Departmental Representative reiterated the findings recorded in the impugned order. 5. Heard both the parties and perused the records. 6. I find that the central excise demand of ₹ 4,88,411/- and equal amount of penalty confirmed in the adjudication order dated 23.10.2012 was stayed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the same cannot be adjusted by the statutory authority. 8. The provisions for recovery of Govt. dues are contained in Section 11 of the Central Excise Act, 1944. In the adjudication order, Section 11 of the Act has not been invoked for adjustment of the refund amount towards arrear dues. Thus, such adjustment is contrary to the statutory provisions. 9. In the light of the above anal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
