https://www.taxtmi.com/caselaws?id=188017 A sanctioned refund cannot be adjusted against a tax demand that has been stayed by the Tribunal, because a stayed demand is not an enforceable liability. Adjustment against such a demand is without authority and contrary to law until the stay is vacated or the demand is finally upheld. The adjustment was therefore held impermissible, set aside, and the refund was directed to be released to the assessee. en-us Tue, 09 Feb 2016 00:00:00 +0530 Wed, 16 Nov 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188017 A sanctioned refund cannot be adjusted against a tax demand that has been stayed by the Tribunal, because a stayed demand is not an enforceable liability. Adjustment against such a demand is without authority and contrary to law until the stay is vacated or the demand is finally upheld. The adjustment was therefore held impermissible, set aside, and the refund was directed to be released to the assessee. Case-Laws Central Excise Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188017