https://www.taxtmi.com/caselaws?id=50811 The tribunal upheld the Assistant Commissioner's adjustment of a refund against earlier demands due to the absence of stay orders at the relevant time. However, it disagreed with the adjustment of the refund against Central Excise duty, citing previous judgments that deemed such adjustments for demands under different tariff headings illegal. The tribunal directed the grant of the refund with interest in accordance with the Central Excise Act, setting aside the lower authority's orders regarding the appropriation of the refund. en-us Tue, 30 Oct 2001 00:00:00 +0530 Thu, 09 Sep 2010 10:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50811 The tribunal upheld the Assistant Commissioner's adjustment of a refund against earlier demands due to the absence of stay orders at the relevant time. However, it disagreed with the adjustment of the refund against Central Excise duty, citing previous judgments that deemed such adjustments for demands under different tariff headings illegal. The tribunal directed the grant of the refund with interest in accordance with the Central Excise Act, setting aside the lower authority's orders regarding the appropriation of the refund. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50811