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M/s. KEC International Ltd. Versus C.C.E., Jaipur-I

2015 (5) TMI 1071 - CESTAT NEW DELHI

Adjustment of refund claim towards the arrear of Govt. dues - Held that:- Section 11B of Central Excise Act, 1944 deals with claim for refund of central excise duty. In sub-section (2) of Section 11B, it has been provided that if the refund sanctioni .....

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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. In the adjudication order, Section 11 of the Act has not been invoked for adjustmen .....

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or Appellant Mr. G.R. Singh, DR-For Respondent ORDER The issue involved in this case relates to adjustment of refund claim towards the arrear of Govt. dues, adjudicated as payable by the appellant, in the previous occasions. 2. The brief facts of the .....

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8377; 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 Al .....

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isation of the adjudged demand. The stay application was disposed of by the Commissioner (Appeals) vide order dated 12.02.2014, directing the appellant to deposit ₹ 2,50,000/- as a condition of pre-deposit and granted stay of recovery of penalt .....

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submits that the amount confirmed vide order dated 23.10.2012 cannot be considered as arrear of Govt. dues and the same cannot be adjusted against the sanctioned amount of refund. 4. On the other hand, Shri G.R. Singh, ld. Departmental Representative .....

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2 was stayed by the Commissioner (Appeals) vide order dated 12.02.2012, upon compliance of the condition of pre-deposit by the appellant. Since the balance amount arising out of the adjudication order has been stayed by the Commissioner (Appeals), ti .....

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