https://www.taxtmi.com/caselaws?id=92872 Duty deposited during the pendency of an appeal as a stay condition may be re-credited when the appellate authority sets aside the demand, because the setting aside of the adjudication order restores the amount to the assessee. That consequence applies whether the appellate order is on merits or on limitation, and the absence of an express direction authorising recredit does not make the credit irregular. The departmental objection that the earlier order was not decided on merits was rejected as irrelevant to the legal effect of reversal of the demand. A demand and penalty founded only on alleged unauthorised recredit were therefore unsustainable. en-us Mon, 31 Mar 1997 00:00:00 +0530 Sat, 05 Nov 2011 16:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92872 Duty deposited during the pendency of an appeal as a stay condition may be re-credited when the appellate authority sets aside the demand, because the setting aside of the adjudication order restores the amount to the assessee. That consequence applies whether the appellate order is on merits or on limitation, and the absence of an express direction authorising recredit does not make the credit irregular. The departmental objection that the earlier order was not decided on merits was rejected as irrelevant to the legal effect of reversal of the demand. A demand and penalty founded only on alleged unauthorised recredit were therefore unsustainable. Case-Laws Central Excise Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92872