https://www.taxtmi.com/caselaws?id=368244 The Tribunal allowed the appeal of M/s Mahavir Industries, directing the refund of the pre-deposited amount. It held that the adjustment of the refund against the dues of M/s Diwan Industries was unjustified as a proprietary unit is a separate legal entity, and refunds due to it cannot be offset against another entity's dues, even if the proprietor is a partner in that entity. The Tribunal emphasized that the proceedings were not aimed at recovering from the partners individually. Consequently, the tribunal set aside the lower authorities' orders, deeming the adjustment improper and illegal. en-us Mon, 17 Sep 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368244 The Tribunal allowed the appeal of M/s Mahavir Industries, directing the refund of the pre-deposited amount. It held that the adjustment of the refund against the dues of M/s Diwan Industries was unjustified as a proprietary unit is a separate legal entity, and refunds due to it cannot be offset against another entity's dues, even if the proprietor is a partner in that entity. The Tribunal emphasized that the proceedings were not aimed at recovering from the partners individually. Consequently, the tribunal set aside the lower authorities' orders, deeming the adjustment improper and illegal. Case-Laws Central Excise Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368244