https://www.taxtmi.com/caselaws?id=353560 Sanctioned rebate was validly appropriated against outstanding central excise dues arising from finalisation of provisional assessment because the unpaid liability continued to subsist after prior recovery proceedings and encashment of the bank guarantee. The appellant failed to show that the amount adjusted was not due to the Revenue, so the rebate could be set off against the remaining duty liability. The adjustment was upheld, and the challenge to the impugned order failed. en-us Tue, 07 Nov 2017 00:00:00 +0530 Mon, 08 Jan 2018 09:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353560 Sanctioned rebate was validly appropriated against outstanding central excise dues arising from finalisation of provisional assessment because the unpaid liability continued to subsist after prior recovery proceedings and encashment of the bank guarantee. The appellant failed to show that the amount adjusted was not due to the Revenue, so the rebate could be set off against the remaining duty liability. The adjustment was upheld, and the challenge to the impugned order failed. Case-Laws Central Excise Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353560