https://www.taxtmi.com/caselaws?id=102133 A sanctioned rebate/refund under Rule 12(1)(a) read with section 11B of the Central Excise Act could not be appropriated against an earlier confirmed demand while that demand remained under appeal and no coercive recovery was permissible. The order applied the principle that binding Board circulars govern departmental action, so the Revenue could not act contrary to the circular or dispute its correctness by relying on a different statutory interpretation during pending appellate scrutiny. The adjustment was therefore held impermissible, and the assessee retained entitlement to the sanctioned rebate. en-us Fri, 17 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102133 A sanctioned rebate/refund under Rule 12(1)(a) read with section 11B of the Central Excise Act could not be appropriated against an earlier confirmed demand while that demand remained under appeal and no coercive recovery was permissible. The order applied the principle that binding Board circulars govern departmental action, so the Revenue could not act contrary to the circular or dispute its correctness by relying on a different statutory interpretation during pending appellate scrutiny. The adjustment was therefore held impermissible, and the assessee retained entitlement to the sanctioned rebate. Case-Laws Central Excise Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102133