https://www.taxtmi.com/caselaws?id=348850 The Tribunal allowed the appeal, setting aside the order that directed the adjustment of a refund against pending demands under Section 11 of the Central Excise Act 1944. It held that Section 11 should only be invoked when demands are final, not at the initial stage. The decision in Voltas Ltd. was cited to support the ruling that refund cannot be adjusted against sub-judice demands, as these may be overturned by appellate authorities. The appellant was granted consequential relief in accordance with the legal provisions governing refund adjustments against pending demands. en-us Mon, 07 Aug 2017 00:00:00 +0530 Mon, 02 Oct 2017 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348850 The Tribunal allowed the appeal, setting aside the order that directed the adjustment of a refund against pending demands under Section 11 of the Central Excise Act 1944. It held that Section 11 should only be invoked when demands are final, not at the initial stage. The decision in Voltas Ltd. was cited to support the ruling that refund cannot be adjusted against sub-judice demands, as these may be overturned by appellate authorities. The appellant was granted consequential relief in accordance with the legal provisions governing refund adjustments against pending demands. Case-Laws Central Excise Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348850