https://www.taxtmi.com/caselaws?id=430737 The High Court ruled in favor of the petitioner, quashing the orders that adjusted refunds against a pending demand. The court directed the respondents to refund the amounts, totaling Rs.67,64,925/- and Rs.60,58,966/-, with interest within eight weeks. It was emphasized that no excess recovery beyond the 7.5% pre-deposit could be made during the appeal pending before the CESTAT. The court also highlighted that the doctrine of merger did not apply in this case, allowing the petitioner to proceed with the rectification application. en-us Thu, 17 Nov 2022 00:00:00 +0530 Sat, 26 Nov 2022 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430737 The High Court ruled in favor of the petitioner, quashing the orders that adjusted refunds against a pending demand. The court directed the respondents to refund the amounts, totaling Rs.67,64,925/- and Rs.60,58,966/-, with interest within eight weeks. It was emphasized that no excess recovery beyond the 7.5% pre-deposit could be made during the appeal pending before the CESTAT. The court also highlighted that the doctrine of merger did not apply in this case, allowing the petitioner to proceed with the rectification application. Case-Laws Customs Thu, 17 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430737