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2017 (2) TMI 249

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..... -Original now become refundable to the appellant. Since the demand has been dropped now status is as if demand was not recoverable. Though the appellant pursuing their appeals against the demand, department should not have appropriated the amount of rebate against confirmation of demand - appellant also entitle for the interest from the filing of rebate application till the release of the rebate a .....

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..... ccordingly, demand of Cenvat credit was confirmed vide various orders. The appellant being aggrieved by the said orders filed appeals before the Commissioner (Appeals) which came to be rejected therefore appellant filed appeal before this Cestat. This Tribunal in appeal bearing No. E/1099/08, E/715, 2710/09 vide Order NO. A/491-497/11/EB /C-II dated 23-6-2011 allowed the appeals holding that wheth .....

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..... refund claim but sanction amount was appropriated against the demand confirmed vide Order NO. 02/CX/2007 dated 23-5-2007 as discussed above. Against this appropriation of the sanction refund amount appellant filed appeals before Commissioner(Appeals), the Commissioner(Appeals) also rejected the appeal on the ground that demand case is yet to be settled. Being aggrieved by the impugned orders of th .....

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..... compass. All these appeals were filed by the applicant against appropriation of the sanctioned refund towards confirmation of demand in the order-in-original No. 02/CX/2007 dated 23-5-2007. As per the facts discussed above and the submissions made by the appellant. Demand confirmed in the order-in-original dated 23-5-2007 has been set aside by this tribunal order dated 23-6-2011 and the same was u .....

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