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<h1>Tribunal grants refund of Rs. 43,29,131 due to invalid demand, directs payment to assessee.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal for a refund of Rs. 43,29,131 as the demand against which the refund was adjusted was deemed ... Refund - Adjustment against demand not proper The Appellate Tribunal CEGAT, Mumbai allowed an appeal for refund of Rs. 43,29,131/- as the demand against which the refund was adjusted was not valid. The Tribunal directed the sum sanctioned as refund to be paid to the assessee.
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