https://www.taxtmi.com/caselaws?id=190412 A sanctioned refund cannot be adjusted against amounts mentioned only in show cause notices when those notices have not been adjudicated and have not resulted in a confirmed demand. In the absence of an existing, confirmed liability, there is no subsisting dues against which the refund can be set off. Treating disputed amounts as recoverable solely on the basis of pending notices is incorrect, and an interim order in a different matter does not apply where the refund has already been sanctioned. en-us Wed, 30 Mar 2016 00:00:00 +0530 Tue, 14 Feb 2017 18:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190412 A sanctioned refund cannot be adjusted against amounts mentioned only in show cause notices when those notices have not been adjudicated and have not resulted in a confirmed demand. In the absence of an existing, confirmed liability, there is no subsisting dues against which the refund can be set off. Treating disputed amounts as recoverable solely on the basis of pending notices is incorrect, and an interim order in a different matter does not apply where the refund has already been sanctioned. Case-Laws Central Excise Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190412