https://www.taxtmi.com/caselaws?id=203221 The Tribunal held that the original authority's appropriation of a refund towards arrears of duty was lawful as the appeal against the relevant order had been dismissed with no pending appeal. The Commissioner's decision to annul the appropriation was deemed incorrect, and the original authority's order was reinstated. The analysis focused on the interpretation of Section 11 of the Central Excise Act, 1944, and relevant circulars regarding refund appropriation against confirmed demands, ultimately upholding the original authority's decision. en-us Fri, 27 Aug 2010 00:00:00 +0530 Fri, 13 May 2011 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203221 The Tribunal held that the original authority's appropriation of a refund towards arrears of duty was lawful as the appeal against the relevant order had been dismissed with no pending appeal. The Commissioner's decision to annul the appropriation was deemed incorrect, and the original authority's order was reinstated. The analysis focused on the interpretation of Section 11 of the Central Excise Act, 1944, and relevant circulars regarding refund appropriation against confirmed demands, ultimately upholding the original authority's decision. Case-Laws Central Excise Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203221