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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Refund - appropriation - whether the appropriation of refund ...


Appropriating a sanctioned refund against a confirmed demand is illegal if an appeal is pending. Refunds must proceed.

March 10, 2017

Case Laws     Central Excise     AT

Refund - appropriation - whether the appropriation of refund claim after sanctioning the same, against the confirmed demand, is proper or legal, in a case where an appeal has been filed and the same is pending? - Held NO - Refund allowed - AT

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