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    <title>2004 (9) TMI 438 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Order-in-Appeal regarding the appropriation of a refund amount towards Government dues against the Appellant. Despite pending dues and a stay order against recovery, the Tribunal found the stay order had become inoperative, leading to the appropriation under the Central Excise Act without an active stay. As no stay had been granted by any Appellate Authority at the time of appropriation, the Tribunal rejected the appeal, affirming the Order-in-Appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=113076</link>
      <description>The Tribunal upheld the Order-in-Appeal regarding the appropriation of a refund amount towards Government dues against the Appellant. Despite pending dues and a stay order against recovery, the Tribunal found the stay order had become inoperative, leading to the appropriation under the Central Excise Act without an active stay. As no stay had been granted by any Appellate Authority at the time of appropriation, the Tribunal rejected the appeal, affirming the Order-in-Appeal.</description>
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