https://www.taxtmi.com/caselaws?id=46028 The High Court ruled in favor of the petitioner, holding that the adjustment of the refund under Section 35F against other demands pending appeal was improper. The Court emphasized that the refundable amount deposited under Section 35F cannot be considered recoverable until the appeal process is completed. Citing precedents from various High Courts, the Court quashed the respondent's action of adjusting the amount while the appeal and stay application were pending, stressing the importance of fair proceedings and ruling the adjustment unsustainable in law. en-us Wed, 06 Sep 2000 00:00:00 +0530 Thu, 15 Jul 2010 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46028 The High Court ruled in favor of the petitioner, holding that the adjustment of the refund under Section 35F against other demands pending appeal was improper. The Court emphasized that the refundable amount deposited under Section 35F cannot be considered recoverable until the appeal process is completed. Citing precedents from various High Courts, the Court quashed the respondent's action of adjusting the amount while the appeal and stay application were pending, stressing the importance of fair proceedings and ruling the adjustment unsustainable in law. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46028