https://www.taxtmi.com/caselaws?id=112982 The Tribunal upheld the respondents' entitlement to a refund of pre-deposit duty amount initially sanctioned by the Asst. Commissioner, which was adjusted against an outstanding demand. Despite the Revenue's argument of time bar, the Commissioner (Appeals) ruled in favor of the refund claim, emphasizing that the refund was necessitated by the Tribunal's order setting aside the demand. The Tribunal concurred, noting that the refund had been sanctioned and should have been granted promptly after the demand was overturned. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the respondents' right to reimbursement. en-us Wed, 07 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 11:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112982 The Tribunal upheld the respondents' entitlement to a refund of pre-deposit duty amount initially sanctioned by the Asst. Commissioner, which was adjusted against an outstanding demand. Despite the Revenue's argument of time bar, the Commissioner (Appeals) ruled in favor of the refund claim, emphasizing that the refund was necessitated by the Tribunal's order setting aside the demand. The Tribunal concurred, noting that the refund had been sanctioned and should have been granted promptly after the demand was overturned. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the respondents' right to reimbursement. Case-Laws Central Excise Wed, 07 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112982