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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Suo moto adjustment of sanctioned refund against the demand - ...


Refund Adjustment Against Sub-Judice Demand Deemed Inappropriate; Awaiting Competent Authority's Decision.

March 4, 2019

Case Laws     Central Excise     AT

Suo moto adjustment of sanctioned refund against the demand - the demand confirmed been already sub-judiced before the competent authority - The question of suo moto adjusting the sanctioned refund qua the said demand therefore does not arise.

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