Refund sanctioning must check and appropriate pending customs arrears from refunds using Arrears Recovery Cell records to prevent double appropriation. Adjudicating authorities must check pending arrears with the Arrears Recovery Cell before sanctioning refunds and may appropriate refund amounts using the deduction/appropriation power under Section 142(1)(a). Appropriation must be tied to specific recoverable demands with order-in-original details and safeguards must prevent the same arrears being appropriated more than once.