https://www.taxtmi.com/caselaws?id=51921 Sanctioned refund cannot be appropriated against disputed excise demands when the underlying liabilities are under appeal and are not finally recoverable. The Tribunal noted that the authorities had adjusted the refund under Section 11 of the Central Excise Act, 1944 read with Rule 230 of the Central Excise Rules, 1944, but the appellate challenges to the demands were still pending and, in some cases, stay was pending or granted. As the precondition for lawful adjustment was not satisfied, the appropriation was held erroneous and set aside in favour of the assessee. en-us Mon, 16 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51921 Sanctioned refund cannot be appropriated against disputed excise demands when the underlying liabilities are under appeal and are not finally recoverable. The Tribunal noted that the authorities had adjusted the refund under Section 11 of the Central Excise Act, 1944 read with Rule 230 of the Central Excise Rules, 1944, but the appellate challenges to the demands were still pending and, in some cases, stay was pending or granted. As the precondition for lawful adjustment was not satisfied, the appropriation was held erroneous and set aside in favour of the assessee. Case-Laws Central Excise Mon, 16 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51921