https://www.taxtmi.com/caselaws?id=751955 The HC allowed writ petitions challenging adjustment of rebate claims against existing liabilities. The court held that since appellate orders confirming recovery of Rs. 27,71,599/- were set aside and remitted for fresh consideration, no enforceable demand existed. The department lacked justification for adjusting this amount from petitioner's export rebates. The court directed refund of adjusted amounts with interest, noting that if petitioner is found ineligible in remand proceedings, the department can independently recover amounts from other refundable sums available at the time of the revisional authority's order. en-us Wed, 24 Apr 2024 00:00:00 +0530 Wed, 01 May 2024 06:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751955 The HC allowed writ petitions challenging adjustment of rebate claims against existing liabilities. The court held that since appellate orders confirming recovery of Rs. 27,71,599/- were set aside and remitted for fresh consideration, no enforceable demand existed. The department lacked justification for adjusting this amount from petitioner's export rebates. The court directed refund of adjusted amounts with interest, noting that if petitioner is found ineligible in remand proceedings, the department can independently recover amounts from other refundable sums available at the time of the revisional authority's order. Case-Laws Central Excise Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751955