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        Central Excise

        Problems brought up in 33rd Advisory Council - Appropriation of Refunds due against confirmed demands - Regarding

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        Appropriation of refunds only after the appeal time limit expires to prevent premature adjustment of dues. Refund amounts due to an assessee should be appropriated by proper officers against confirmed demands only when the time limit for filing appeal against such confirmed demands has expired; field formations and trade interests are to be informed of this procedural constraint.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appropriation of refunds only after the appeal time limit expires to prevent premature adjustment of dues.

                                Refund amounts due to an assessee should be appropriated by proper officers against confirmed demands only when the time limit for filing appeal against such confirmed demands has expired; field formations and trade interests are to be informed of this procedural constraint.


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