https://www.taxtmi.com/caselaws?id=350265 The Tribunal allowed the appeal, setting aside the impugned order that rejected a refund claim for duty paid on coal ash. The Assistant Commissioner's appropriation of the refund amount against a pending duty demand was deemed legally impermissible. Relying on precedents and a CBEC circular, the Tribunal found in favor of the appellant, emphasizing that such appropriation was not valid. The decision was rendered on 31/08/2017, granting relief to the appellant. en-us Thu, 31 Aug 2017 00:00:00 +0530 Fri, 03 Nov 2017 10:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350265 The Tribunal allowed the appeal, setting aside the impugned order that rejected a refund claim for duty paid on coal ash. The Assistant Commissioner's appropriation of the refund amount against a pending duty demand was deemed legally impermissible. Relying on precedents and a CBEC circular, the Tribunal found in favor of the appellant, emphasizing that such appropriation was not valid. The decision was rendered on 31/08/2017, granting relief to the appellant. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350265