https://www.taxtmi.com/caselaws?id=376156 The tribunal held that the Department cannot adjust a sanctioned refund claim against a pending demand. Relying on Section 11 of the Central Excise Act, 1944, and the precedent set by a previous case, the tribunal concluded that refunds can only be adjusted against finalized demands. As the demand in question was still under adjudication, the Department lacked authority to recover it. Therefore, the Order under challenge was set aside, and the appeal was allowed, clarifying the legal principles surrounding refund claim adjustments and emphasizing the need for finality in demand confirmation before recovery actions. en-us Tue, 29 Jan 2019 00:00:00 +0530 Mon, 04 Mar 2019 08:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376156 The tribunal held that the Department cannot adjust a sanctioned refund claim against a pending demand. Relying on Section 11 of the Central Excise Act, 1944, and the precedent set by a previous case, the tribunal concluded that refunds can only be adjusted against finalized demands. As the demand in question was still under adjudication, the Department lacked authority to recover it. Therefore, the Order under challenge was set aside, and the appeal was allowed, clarifying the legal principles surrounding refund claim adjustments and emphasizing the need for finality in demand confirmation before recovery actions. Case-Laws Central Excise Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376156