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    <title>2022 (6) TMI 301 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling that adjustments from refundable amounts should not be made for demands that are sub judice. The appellant&#039;s contention that the adjustment was improper due to the pending appeal of interest and penalty was upheld. The Tribunal ordered the Adjudicating Authority to grant the balance refund of Rs. 42,02,518 in cash along with interest under Section 35FF of the Central Excise Act, emphasizing fairness and justice in the process.</description>
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      <description>The Tribunal allowed the appeal, ruling that adjustments from refundable amounts should not be made for demands that are sub judice. The appellant&#039;s contention that the adjustment was improper due to the pending appeal of interest and penalty was upheld. The Tribunal ordered the Adjudicating Authority to grant the balance refund of Rs. 42,02,518 in cash along with interest under Section 35FF of the Central Excise Act, emphasizing fairness and justice in the process.</description>
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