https://www.taxtmi.com/caselaws?id=105460 Refund sanctioned to an assessee may be adjusted against an outstanding confirmed excise demand where Section 11 of the Central Excise Act authorises deduction of sums recoverable from money owing to that person and under the officer's control. Because the duty demand was admitted to be recoverable, the adjustment of the refund against that demand was valid. Authorities cited by the assessee were distinguished as inapplicable since they did not address adjustment of refund amounts under the same recovery provision or its corresponding provisions. en-us Mon, 12 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 17:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105460 Refund sanctioned to an assessee may be adjusted against an outstanding confirmed excise demand where Section 11 of the Central Excise Act authorises deduction of sums recoverable from money owing to that person and under the officer's control. Because the duty demand was admitted to be recoverable, the adjustment of the refund against that demand was valid. Authorities cited by the assessee were distinguished as inapplicable since they did not address adjustment of refund amounts under the same recovery provision or its corresponding provisions. Case-Laws Central Excise Mon, 12 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105460