https://www.taxtmi.com/caselaws?id=187237 The Tribunal allowed the appeal, finding that the adjustment of the refund claim towards arrear dues was not permissible under the Central Excise Act. The Tribunal noted that the central excise demand and penalty confirmed in the adjudication order had been stayed pending appeal, and as such, the entire amount could not be adjusted from the refund claim. Referring to statutory provisions, the Tribunal held that there was no legal basis for such an adjustment, ultimately ruling in favor of the appellant and setting aside the impugned order. en-us Thu, 14 May 2015 00:00:00 +0530 Thu, 06 Apr 2017 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187237 The Tribunal allowed the appeal, finding that the adjustment of the refund claim towards arrear dues was not permissible under the Central Excise Act. The Tribunal noted that the central excise demand and penalty confirmed in the adjudication order had been stayed pending appeal, and as such, the entire amount could not be adjusted from the refund claim. Referring to statutory provisions, the Tribunal held that there was no legal basis for such an adjustment, ultimately ruling in favor of the appellant and setting aside the impugned order. Case-Laws Central Excise Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187237