https://www.taxtmi.com/caselaws?id=122731 The Tribunal held that the Deputy Commissioner of Central Excise's attempt to recover a refund amount previously sanctioned was impermissible as it amounted to sitting in appeal against the Tribunal's order. The Deputy Commissioner was directed to refrain from taking any action pending further hearing. The case highlights the need to clarify the separation of powers between the Tribunal and executive authority in refund claims and appeals under the Central Excise Act, 1944. The upcoming hearing is expected to address the legality of the Deputy Commissioner's actions and the procedural correctness of the refund process. en-us Thu, 09 Aug 2007 00:00:00 +0530 Wed, 10 Apr 2013 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122731 The Tribunal held that the Deputy Commissioner of Central Excise's attempt to recover a refund amount previously sanctioned was impermissible as it amounted to sitting in appeal against the Tribunal's order. The Deputy Commissioner was directed to refrain from taking any action pending further hearing. The case highlights the need to clarify the separation of powers between the Tribunal and executive authority in refund claims and appeals under the Central Excise Act, 1944. The upcoming hearing is expected to address the legality of the Deputy Commissioner's actions and the procedural correctness of the refund process. Case-Laws Central Excise Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122731