https://www.taxtmi.com/caselaws?id=252272 The Tribunal set aside the impugned order, allowing the appeal and granting consequential relief to the appellants. The Tribunal held that the department's adjustment of the sanctioned refund claim against the penalty amount should be treated as a pre-deposit, subject to the final order of the appellate authority. It was emphasized that the revenue cannot benefit from its actions by first adjusting outstanding dues against sanctioned claims and then claiming they were not pre-deposits. The Tribunal clarified that Section 11B(ec) does not apply to refunds arising from orders predating its enactment and that Section 11B applies to the refund of duty, not penalties. en-us Fri, 24 Jan 2014 00:00:00 +0530 Thu, 16 Oct 2014 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252272 The Tribunal set aside the impugned order, allowing the appeal and granting consequential relief to the appellants. The Tribunal held that the department's adjustment of the sanctioned refund claim against the penalty amount should be treated as a pre-deposit, subject to the final order of the appellate authority. It was emphasized that the revenue cannot benefit from its actions by first adjusting outstanding dues against sanctioned claims and then claiming they were not pre-deposits. The Tribunal clarified that Section 11B(ec) does not apply to refunds arising from orders predating its enactment and that Section 11B applies to the refund of duty, not penalties. Case-Laws Central Excise Fri, 24 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252272