https://www.taxtmi.com/caselaws?id=48108 A bank guarantee furnished against an unquantified liability arising from confiscation and redemption fine cannot be appropriated unilaterally by the Department before the adjudication order quantifies the liability. Such appropriation was treated as contrary to the basic requirement of adjudication, and the later withdrawal of the earlier appeal after settlement under the Kar Vivad Samadhan Scheme did not validate the appropriation or defeat refund, because the claim concerned an amount taken without lawful quantification. Refund was therefore sustained despite the prior withdrawal of appeal. en-us Tue, 20 Feb 2007 00:00:00 +0530 Mon, 02 Aug 2010 16:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48108 A bank guarantee furnished against an unquantified liability arising from confiscation and redemption fine cannot be appropriated unilaterally by the Department before the adjudication order quantifies the liability. Such appropriation was treated as contrary to the basic requirement of adjudication, and the later withdrawal of the earlier appeal after settlement under the Kar Vivad Samadhan Scheme did not validate the appropriation or defeat refund, because the claim concerned an amount taken without lawful quantification. Refund was therefore sustained despite the prior withdrawal of appeal. Case-Laws Central Excise Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48108