https://www.taxtmi.com/caselaws?id=112202 The Tribunal upheld the decision to allow the adjustment of duty amount against the refund sanctioned to the Appellants under Section 11 of the Central Excise Act. The Tribunal found that the demands were still outstanding at the time of the refund sanction and had not been set aside by a higher authority, justifying the adjustment. The Tribunal ruled that the refund was deemed provided to the extent of the adjustment and directed the Appellants to file fresh refund claims if any demands were subsequently set aside. en-us Tue, 06 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 10:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112202 The Tribunal upheld the decision to allow the adjustment of duty amount against the refund sanctioned to the Appellants under Section 11 of the Central Excise Act. The Tribunal found that the demands were still outstanding at the time of the refund sanction and had not been set aside by a higher authority, justifying the adjustment. The Tribunal ruled that the refund was deemed provided to the extent of the adjustment and directed the Appellants to file fresh refund claims if any demands were subsequently set aside. Case-Laws Central Excise Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112202