https://www.taxtmi.com/caselaws?id=193989 The Tribunal set aside the decision to adjust the rebate amount against the Central Excise duty liability, emphasizing that refunds cannot be offset against pending demands lacking finality. The ruling in Voltas Ltd. case was referenced, stating that adjustments should only occur when demands are conclusive. This decision safeguards taxpayers from unjust adjustments and ensures compliance with legal provisions, providing clarity on the appropriate circumstances for offsetting rebate amounts against liabilities. The appellant's appeal was allowed, granting consequential relief. en-us Wed, 24 Jun 2015 00:00:00 +0530 Fri, 25 Aug 2017 09:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193989 The Tribunal set aside the decision to adjust the rebate amount against the Central Excise duty liability, emphasizing that refunds cannot be offset against pending demands lacking finality. The ruling in Voltas Ltd. case was referenced, stating that adjustments should only occur when demands are conclusive. This decision safeguards taxpayers from unjust adjustments and ensures compliance with legal provisions, providing clarity on the appropriate circumstances for offsetting rebate amounts against liabilities. The appellant's appeal was allowed, granting consequential relief. Case-Laws Central Excise Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193989