https://www.taxtmi.com/caselaws?id=447986 CESTAT Allahabad ruled on appropriation of sanctioned refund, dismissing Revenue's appeal. Following precedents from Delhi Bench in Computer Sciences Corporation case and Chandigarh Bench in Pepsico case, the Tribunal held that when assessed liability under adjudication order is set aside, the petitioner becomes entitled to refund. Since the demand itself was set aside by the Tribunal, the appropriation order was deemed unsustainable and was consequently set aside. en-us Thu, 12 Oct 2023 00:00:00 +0530 Tue, 09 Jan 2024 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447986 CESTAT Allahabad ruled on appropriation of sanctioned refund, dismissing Revenue's appeal. Following precedents from Delhi Bench in Computer Sciences Corporation case and Chandigarh Bench in Pepsico case, the Tribunal held that when assessed liability under adjudication order is set aside, the petitioner becomes entitled to refund. Since the demand itself was set aside by the Tribunal, the appropriation order was deemed unsustainable and was consequently set aside. Case-Laws Central Excise Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447986