TMI Blog2017 (12) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... demand - appellant can file a refund claim - appeal dismissed - decided against appellant. - E/89859/13 - A/90358/17/SMB - Dated:- 30-10-2017 - Mr. Raju, Member (Technical) Ultra Tech Cement Ltd. Versus Commissioner of Central Excise, Nagpur Ms. Anjali Hirawat, Advocate for appellant Shri. M.R. Melvin, Supdt. (AR) for respondent ORDER Per: Raju 1. The appellant M/s.Ultra Tech Cement Ltd. have filed this appeal against the adjustment of certain demands, confirmed by the original adjudicating authority and first appellate authority, against certain refund claims sanctioned to them. 2. Ld. Counsel for the appellant argued that the demand against which the rebate has been adjusted have not been upheld b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds of Revenue Act, 1963 (54 of 1963)] to levy such duty or require the payment of such sums may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue was within its jurisdiction to recover the said amount. The said show-cause notices demanding duty have not been set aside by the Tribunal. The dispute regarding payment of said amount is very much alive and therefore, it cannot be said that the amount which has been recovered against the said demand is due for refund. Only when the matter is finally adjudicated that the said amount would be due for refund. The appellants have relied on the decision of the Honble High Court of Karnataka in Stella Rubber Works (supra). The facts in the said case are different, as in said case the dues were not confirmed by an order of adjudication. 5. In these circumstances, I am of the opinion that the status of demand at the time of adjustm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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