https://www.taxtmi.com/caselaws?id=114845 Appropriation of a sanctioned refund against an earlier duty demand was challenged while the appeal on that demand remained pending after remand. The Tribunal noted that the underlying demand had not yet been decided on merits, so the Revenue could not treat it as presently due with certainty. It accepted that the Board's circular and cited decisions supported objection to immediate appropriation, but held that interim relief is justified only where it yields a practical, immediate benefit. As no effective or useful relief would follow from staying the impugned order, the request for stay was rejected. en-us Wed, 22 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 16:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114845 Appropriation of a sanctioned refund against an earlier duty demand was challenged while the appeal on that demand remained pending after remand. The Tribunal noted that the underlying demand had not yet been decided on merits, so the Revenue could not treat it as presently due with certainty. It accepted that the Board's circular and cited decisions supported objection to immediate appropriation, but held that interim relief is justified only where it yields a practical, immediate benefit. As no effective or useful relief would follow from staying the impugned order, the request for stay was rejected. Case-Laws Central Excise Wed, 22 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114845