https://www.taxtmi.com/caselaws?id=241029 The Tribunal allowed the Revenue's appeal, ruling that the appropriation of the refunded amount towards excise duty demand, penalty, and interest was permissible under the law. The decision emphasized the importance of not jeopardizing public interest by allowing refunds without adjusting them against existing demands, in accordance with Section 11A of the Central Excise Act, 1944. The Tribunal disagreed with the Commissioner's decision and highlighted that sympathy should not override legal provisions, ultimately upholding the integrity of the excise duty system. en-us Thu, 14 Mar 2013 00:00:00 +0530 Mon, 16 Dec 2013 16:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241029 The Tribunal allowed the Revenue's appeal, ruling that the appropriation of the refunded amount towards excise duty demand, penalty, and interest was permissible under the law. The decision emphasized the importance of not jeopardizing public interest by allowing refunds without adjusting them against existing demands, in accordance with Section 11A of the Central Excise Act, 1944. The Tribunal disagreed with the Commissioner's decision and highlighted that sympathy should not override legal provisions, ultimately upholding the integrity of the excise duty system. Case-Laws Central Excise Thu, 14 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241029