https://www.taxtmi.com/caselaws?id=456073 The Tribunal set aside the lower authority's orders, disallowing the appropriation of a refund amount of Rs. 81,491 against pending central excise demands under different tariff headings. It directed that the refund, satisfying conditions under Section 11B of the Central Excise Act, 1944, be granted to the appellant with interest as per Section 11BB. The appeal was allowed, emphasizing that adjustments against demands under different headings without following legal procedures are impermissible. en-us Tue, 30 Oct 2001 00:00:00 +0530 Tue, 25 Jun 2024 18:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456073 The Tribunal set aside the lower authority's orders, disallowing the appropriation of a refund amount of Rs. 81,491 against pending central excise demands under different tariff headings. It directed that the refund, satisfying conditions under Section 11B of the Central Excise Act, 1944, be granted to the appellant with interest as per Section 11BB. The appeal was allowed, emphasizing that adjustments against demands under different headings without following legal procedures are impermissible. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456073