https://www.taxtmi.com/caselaws?id=270221 Refund arising from a Tribunal order cannot be mechanically adjusted against other outstanding demands unless the finality of those demands is first verified. Where the adjustment was made against demands stated to be under appeal or still within the appeal period, the adjustment was held unsustainable because the authority had not ascertained whether those demands had attained finality. The adjustment was therefore set aside and the matter remanded to the original adjudicating authority for a fresh decision after examining the status of the confirmed demands. en-us Thu, 25 Jun 2015 00:00:00 +0530 Fri, 01 Jan 2016 10:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270221 Refund arising from a Tribunal order cannot be mechanically adjusted against other outstanding demands unless the finality of those demands is first verified. Where the adjustment was made against demands stated to be under appeal or still within the appeal period, the adjustment was held unsustainable because the authority had not ascertained whether those demands had attained finality. The adjustment was therefore set aside and the matter remanded to the original adjudicating authority for a fresh decision after examining the status of the confirmed demands. Case-Laws Central Excise Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270221