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2015 (5) TMI 1071 - CESTAT NEW DELHI

2015 (5) TMI 1071 - CESTAT NEW DELHI - TMI - 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 sanctioning authority is satisfied 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 adjustme .....

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(Judicial) Mr. Alok Kothari Authorised Rep.-For 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 case are that a refund claim of ₹ 30,43,763/- filed the appellant was allowed by the original authority, out of which an amount of ₹ 15,07,902/- was adjusted from the sanctioned amount towards .....

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Appeals) along with petition for stay of realisation 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 penalty during pendency of the appeal. Since the stay application has been complied with by the appellant, the balance dues arising out of the adjudication order is not payable, during the pendency of the appeal .....

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