2003 (3) TMI 203

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..... t the order of the Commissioner (Appeals) confirming the action of the Assistant Commissioner sanctioning to the appellant a refund of Rs. 10 lakhs and ordering adjustment of this amount towards an amount due of Rs. 76.50 lakhs which he finds is due to be payable by the appellant. 2. The counsel for the appellant relies upon the judgment of the Bombay High Court in Suvidhe Ltd. v. Union of India .....

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..... d in sub-section (2) of section 11B of the Act relating to the shifting of the incidence of duty. In National Steel Industries Ltd. v. Union of India - 2001 (134) E.L.T. 616 a learned single Judge of the Madhya Pradesh High Court has said that adjustment of an amount otherwise due as refund towards payment of a sum which was in dispute by the assessee having filed an appeal, was not proper. We ask .....

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