https://www.taxtmi.com/caselaws?id=371101 The appeal was filed by the Revenue against the directions of the Commissioner of Central Excise (Appeals) restraining the appropriation of a refund. The Order-in-Original sanctioned the refund but also appropriated the amount against arrears. The Commissioner (Appeals) set aside the appropriation order due to administrative delays. The CESTAT Chennai directed a pre-deposit and remanded the case for de novo adjudication. As there was no current duty demand against the assessee, the Department's appeal was considered infructuous and dismissed, along with the disposal of the Cross Objection filed by the assessee. en-us Tue, 10 Jul 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371101 The appeal was filed by the Revenue against the directions of the Commissioner of Central Excise (Appeals) restraining the appropriation of a refund. The Order-in-Original sanctioned the refund but also appropriated the amount against arrears. The Commissioner (Appeals) set aside the appropriation order due to administrative delays. The CESTAT Chennai directed a pre-deposit and remanded the case for de novo adjudication. As there was no current duty demand against the assessee, the Department's appeal was considered infructuous and dismissed, along with the disposal of the Cross Objection filed by the assessee. Case-Laws Central Excise Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371101