https://www.taxtmi.com/caselaws?id=102391 A sanctioned refund could not be withheld or adjusted against a demand that had already been set aside and was no longer in existence. Because the liability depended only on a possible future reconfirmation in de novo proceedings, it remained contingent and could not justify retaining the refund. The refund was therefore directed to be paid to the assessee. en-us Wed, 13 Mar 2002 00:00:00 +0530 Tue, 14 Feb 2012 17:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102391 A sanctioned refund could not be withheld or adjusted against a demand that had already been set aside and was no longer in existence. Because the liability depended only on a possible future reconfirmation in de novo proceedings, it remained contingent and could not justify retaining the refund. The refund was therefore directed to be paid to the assessee. Case-Laws Central Excise Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102391