https://www.taxtmi.com/caselaws?id=339955 The Tribunal held that adjusting a sanctioned refund against a confirmed demand, while an appeal was pending, was premature. Despite the duty and penalty amounts being recovered, the Adjudicating Authority ordered the refund adjustment against interest liability. The Tribunal found this premature and directed the release of the refund to the appellant within 30 days, emphasizing procedural fairness and proper consideration of circumstances. en-us Wed, 01 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339955 The Tribunal held that adjusting a sanctioned refund against a confirmed demand, while an appeal was pending, was premature. Despite the duty and penalty amounts being recovered, the Adjudicating Authority ordered the refund adjustment against interest liability. The Tribunal found this premature and directed the release of the refund to the appellant within 30 days, emphasizing procedural fairness and proper consideration of circumstances. Case-Laws Central Excise Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339955