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    <title>Department Must Refund CENVAT Credit Appropriated After Unlawful Demand Overturned; Lacked Authority to Retain Funds.</title>
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    <description>Refund of appropriated amount - Amount was recovered against CENVAT credit, but finally the demand was set aside - when unlawful demand has been set aside, the Department does not have any authority to retain the amount appropriated towards the said unlawful demand.</description>
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      <description>Refund of appropriated amount - Amount was recovered against CENVAT credit, but finally the demand was set aside - when unlawful demand has been set aside, the Department does not have any authority to retain the amount appropriated towards the said unlawful demand.</description>
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