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Issues: Whether the refund arising from the pre-deposit could be adjusted against outstanding government dues confirmed in earlier proceedings, despite the lapse of time.
Analysis: The outstanding demand had already been confirmed in earlier adjudication and appellate proceedings. The plea that adjustment after a long gap was impermissible under Section 11 of the Central Excise Act, 1944 was not accepted, as there was no legal time bar shown against recovery of the confirmed dues. The cited precedent was found inapplicable on its facts.
Conclusion: The adjustment of the refund against the confirmed government dues was upheld and the appeal was rejected.
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