https://www.taxtmi.com/caselaws?id=48981 The Tribunal found in favor of the appellant, ruling that the respondent's adjustment of duty liability without proper authorization was unjustified and not made in good faith. The respondent was directed to refund the excess amount of Rs. 2,78,623/- to the appellant and pay interest as per rules. The Tribunal emphasized the importance of following due process in such matters and highlighted the necessity for seeking permission before making adjustments. The issue of entitlement to exemption from pre-deposit or stay of recovery was not addressed in the current appeals, focusing solely on the unauthorized adjustment and subsequent refund. en-us Fri, 13 Feb 2004 00:00:00 +0530 Sat, 07 Aug 2010 15:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48981 The Tribunal found in favor of the appellant, ruling that the respondent's adjustment of duty liability without proper authorization was unjustified and not made in good faith. The respondent was directed to refund the excess amount of Rs. 2,78,623/- to the appellant and pay interest as per rules. The Tribunal emphasized the importance of following due process in such matters and highlighted the necessity for seeking permission before making adjustments. The issue of entitlement to exemption from pre-deposit or stay of recovery was not addressed in the current appeals, focusing solely on the unauthorized adjustment and subsequent refund. Case-Laws Central Excise Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48981