https://www.taxtmi.com/caselaws?id=52063 A refund payable to an assessee may be adjusted against other recoverable dues where the statutory power permits deduction of amounts owing to the assessee from money otherwise refundable. The Tribunal distinguished the cited refund precedent, holding that deposit of the amount during pendency of appeal did not by itself bar adjustment. Because the assessee did not show that the alleged dues were under appeal or protected by a stay of recovery, the Assistant Commissioner was entitled to make the adjustment. The challenge to the set-off therefore failed. en-us Tue, 04 Mar 2003 00:00:00 +0530 Thu, 30 Sep 2010 15:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52063 A refund payable to an assessee may be adjusted against other recoverable dues where the statutory power permits deduction of amounts owing to the assessee from money otherwise refundable. The Tribunal distinguished the cited refund precedent, holding that deposit of the amount during pendency of appeal did not by itself bar adjustment. Because the assessee did not show that the alleged dues were under appeal or protected by a stay of recovery, the Assistant Commissioner was entitled to make the adjustment. The challenge to the set-off therefore failed. Case-Laws Central Excise Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52063