https://www.taxtmi.com/caselaws?id=126399 Where an amount paid by the assessee was not appropriated in the adjudication order, it could be treated as refundable, and the Commissioner (Appeals) was justified in allowing the assessee to take steps for refund. Since the revenue did not challenge the adjudication order on the issue of non-appropriation, there was no infirmity in granting such relief, and the revenue's appeal was dismissed. en-us Thu, 21 May 2009 00:00:00 +0530 Fri, 14 Jul 2017 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126399 Where an amount paid by the assessee was not appropriated in the adjudication order, it could be treated as refundable, and the Commissioner (Appeals) was justified in allowing the assessee to take steps for refund. Since the revenue did not challenge the adjudication order on the issue of non-appropriation, there was no infirmity in granting such relief, and the revenue's appeal was dismissed. Case-Laws Central Excise Thu, 21 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126399