https://www.taxtmi.com/caselaws?id=117609 The Tribunal upheld the Original authority's decision in favor of the Revenue, ruling that the appropriation of the refund amount towards pending arrears was lawful as there were no stay orders against the relevant order-in-appeal at the time. The Commissioner (Appeals) erred in setting aside the appropriation, and the Tribunal overturned the Commissioner (Appeals) decision, emphasizing that the Original authority had acted in accordance with the law. en-us Thu, 01 Dec 2005 00:00:00 +0530 Mon, 25 Jun 2012 13:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117609 The Tribunal upheld the Original authority's decision in favor of the Revenue, ruling that the appropriation of the refund amount towards pending arrears was lawful as there were no stay orders against the relevant order-in-appeal at the time. The Commissioner (Appeals) erred in setting aside the appropriation, and the Tribunal overturned the Commissioner (Appeals) decision, emphasizing that the Original authority had acted in accordance with the law. Case-Laws Central Excise Thu, 01 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117609