https://www.taxtmi.com/caselaws?id=172115 The Commissioner upheld the deduction of an amount from the refund claim against recovery from a previous order, citing relevant case laws and previous penalties. However, the deduction of penalty from the refund amount imposed on an employee was deemed unjustified as it was personal and should not be recovered from the refund claim. The Commissioner ordered the refund of the deducted amount to the appellant and directed the refund of an additional amount due to the inappropriate adjustment of the penalty. The appeal was disposed of accordingly. en-us Tue, 10 Dec 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172115 The Commissioner upheld the deduction of an amount from the refund claim against recovery from a previous order, citing relevant case laws and previous penalties. However, the deduction of penalty from the refund amount imposed on an employee was deemed unjustified as it was personal and should not be recovered from the refund claim. The Commissioner ordered the refund of the deducted amount to the appellant and directed the refund of an additional amount due to the inappropriate adjustment of the penalty. The appeal was disposed of accordingly. Case-Laws Central Excise Tue, 10 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172115