https://www.taxtmi.com/caselaws?id=429672 The Tribunal ruled in favor of the appellant in a case involving the appropriation of a refund against outstanding government dues. The appellant's refund application for unutilized Cenvat Credit was sanctioned by the Department but was appropriated against dues. The Tribunal found that the interest liability had been settled under the Sabka Vishwas Scheme, eliminating any outstanding liability, and allowed the refund claim of Rs.35,23,640. The decision was based on the absence of current outstanding liability, leading to the appellant's entitlement to the refund amount. en-us Thu, 27 Oct 2022 00:00:00 +0530 Thu, 03 Nov 2022 09:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429672 The Tribunal ruled in favor of the appellant in a case involving the appropriation of a refund against outstanding government dues. The appellant's refund application for unutilized Cenvat Credit was sanctioned by the Department but was appropriated against dues. The Tribunal found that the interest liability had been settled under the Sabka Vishwas Scheme, eliminating any outstanding liability, and allowed the refund claim of Rs.35,23,640. The decision was based on the absence of current outstanding liability, leading to the appellant's entitlement to the refund amount. Case-Laws Central Excise Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429672