TMI Blog2018 (6) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. - Ex. Appeal No. 50738 of 2018-SM - A/52108/2018-SM[BR] - Dated:- 30-5-2018 - Ms. Archana Wadhwa, Member (Judicial) Sh. Manish Saharan, Advocate for the appellant Sh. H. C. Saini, AR for the Respondent Per: Archana Wadhwa: After hearing both the sides, I find that the dispute in the present appeal relates to adjustment of the sanctioned refund claim against outstanding demands. 2. Elaborating on the facts, it is seen that in the year 2006-07 demands were raised against the assessee which was confirmed by the lower authorities to the extent of ₹ 67 lakhs approximately. When the matter reached the Tribunal, the appellant was directed to deposit an amount of ₹ 10 lakhs as a condition of hearing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that instead of adjusting the refund claim against the said confirmed demand, Revenue should have granted the refund. On being queried as to whether they have deposited anything against the said confirmed demand, he shows his ignorance. On further being asked as to whether the assessee is ready to deposit the said confirmed demands, in the absence of any stay by Hon ble High Court, ld. Advocate is not in agreement with the proposal. 5. Ld. AR for the Revenue draws my attention on para 8 of the Commissioner (Appeals) order. It is his contention that when the appellant has lost the demand case till the Tribunal and has merely filed an appeal before the Hon ble High Court, without any stay, the assessee is under a legal obligation to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, they are not ready to pay the same but seek refund. The contention of the ld. Advocate that the demands have not attained finality cannot be appreciated inasmuch as the disputed issue in those demand cases stand settled right upto Tribunal. Mere filing of appeal before the Hon ble High Court, without there being any stay, cannot be considered as pendency of the appeal. The Tribunal being the last fact finding body, the orders passed by it have to be taken as having attained finality, unless stayed or reversed by higher appellate forum. In such a scenario, I find no justifiable reason to set aside the present impugned order. The appeal is accordingly rejected. (Dictated and pronounced in the open Court). - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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