https://www.taxtmi.com/caselaws?id=331865 Sanctioned rebate or refund under Central Excise law cannot be appropriated against customs duty arrears where the underlying customs demand is under appeal, stayed, and has not attained finality. Section 142(1) of the Customs Act cannot be used to adjust a refund against a disputed liability that is not yet an arrear in law. On that basis, appropriation of the sanctioned amount was found unsustainable and the assessee succeeded. en-us Wed, 18 May 2016 00:00:00 +0530 Sat, 03 Sep 2016 22:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331865 Sanctioned rebate or refund under Central Excise law cannot be appropriated against customs duty arrears where the underlying customs demand is under appeal, stayed, and has not attained finality. Section 142(1) of the Customs Act cannot be used to adjust a refund against a disputed liability that is not yet an arrear in law. On that basis, appropriation of the sanctioned amount was found unsustainable and the assessee succeeded. Case-Laws Central Excise Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331865