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<h1>Appeal Dismissed: Refund Claim Adjusted for Outstanding Duties - Legal Ruling</h1> The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding the refund claim of Rs. 58,436/- as the Assistant Commissioner's order adjusting the ... Refund The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding the refund claim of Rs. 58,436/- as the Assistant Commissioner's order adjusting the amount towards outstanding duties of Rs. 27.59 lakhs was legal at the time it was passed, even though the demand was later set aside by the Commissioner (Appeals) in June 1999.