https://www.taxtmi.com/caselaws?id=423587 The Appellate Tribunal CESTAT Ahmedabad set aside the impugned order and allowed the appeal. The tribunal found that the revenue's appropriation of penalty and interest from a sanctioned rebate claim during the pendency of the appeal was unjustified. The appellant had fulfilled the mandatory pre-deposit requirement for filing an appeal and had settled the demand case under 'SVLDRS-2019'. Additionally, a circular by the Board specified that recovery actions should not be taken beyond the pre-deposit percentage while an appeal is pending. Therefore, the tribunal concluded that the revenue's recovery actions were unwarranted. en-us Wed, 08 Jun 2022 00:00:00 +0530 Thu, 09 Jun 2022 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423587 The Appellate Tribunal CESTAT Ahmedabad set aside the impugned order and allowed the appeal. The tribunal found that the revenue's appropriation of penalty and interest from a sanctioned rebate claim during the pendency of the appeal was unjustified. The appellant had fulfilled the mandatory pre-deposit requirement for filing an appeal and had settled the demand case under 'SVLDRS-2019'. Additionally, a circular by the Board specified that recovery actions should not be taken beyond the pre-deposit percentage while an appeal is pending. Therefore, the tribunal concluded that the revenue's recovery actions were unwarranted. Case-Laws Central Excise Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423587