https://www.taxtmi.com/caselaws?id=328732 Cash rebate cannot be appropriated against customs duty arrears where the underlying demands are still under challenge and have not attained finality. Recovery machinery under Section 142 of the Customs Act cannot be used to treat disputed and stayed demands as recoverable arrears for set-off against refund or rebate. The Tribunal held that adjustment in such circumstances is not sustainable in law, and the rebate could not be applied against the pending demands. en-us Fri, 20 May 2016 00:00:00 +0530 Tue, 15 Nov 2016 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328732 Cash rebate cannot be appropriated against customs duty arrears where the underlying demands are still under challenge and have not attained finality. Recovery machinery under Section 142 of the Customs Act cannot be used to treat disputed and stayed demands as recoverable arrears for set-off against refund or rebate. The Tribunal held that adjustment in such circumstances is not sustainable in law, and the rebate could not be applied against the pending demands. Case-Laws Central Excise Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328732