https://www.taxtmi.com/caselaws?id=761998 A sanctioned refund arising from a pre-deposit and interest could not be appropriated against a demand that the assessee had already fully paid and duly intimated to the department. The record showed voluntary discharge of the confirmed demand during pendency of the appeals, so retaining the refund against the same liability would amount to impermissible double recovery. The appropriation was therefore unsustainable, the impugned orders were set aside, and the assessee was entitled to restoration of the sanctioned refund, subject to any further relief available in law. en-us Wed, 20 Nov 2024 00:00:00 +0530 Fri, 22 Nov 2024 07:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761998 A sanctioned refund arising from a pre-deposit and interest could not be appropriated against a demand that the assessee had already fully paid and duly intimated to the department. The record showed voluntary discharge of the confirmed demand during pendency of the appeals, so retaining the refund against the same liability would amount to impermissible double recovery. The appropriation was therefore unsustainable, the impugned orders were set aside, and the assessee was entitled to restoration of the sanctioned refund, subject to any further relief available in law. Case-Laws Central Excise Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761998