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    <title>2025 (3) TMI 257 - CESTAT AHMEDABAD</title>
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    <description>Where an earlier order had been set aside and the matter remanded for fresh adjudication, no subsisting demand existed for appropriation or adjustment of the sanctioned rebate. The adjustment of rebate against the alleged demand was therefore not legally sustainable, and the department&#039;s reliance on other authorities was treated as factually distinguishable and rejected.</description>
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      <description>Where an earlier order had been set aside and the matter remanded for fresh adjudication, no subsisting demand existed for appropriation or adjustment of the sanctioned rebate. The adjustment of rebate against the alleged demand was therefore not legally sustainable, and the department&#039;s reliance on other authorities was treated as factually distinguishable and rejected.</description>
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