2015 (5) TMI 1071

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....gh, DR-For Respondent ORDER The issue involved in this case relates to adjustment of refund claim towards the arrear of Govt. dues, adjudicated as payable by the appellant, in the previous occasions.  2.  The brief facts of the case are that a refund claim of Rs. 30,43,763/- filed the appellant was allowed by the original authority, out of which an amount of Rs. 15,07,902/- was ....

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....condition of pre-deposit and granted stay of recovery of penalty during pendency of the appeal. Since the stay application has been complied with by the appellant, the balance dues arising out of the adjudication order is not payable, during the pendency of the appeal before the Commissioner (Appeals).  Thus, he submits that the amount confirmed vide order dated 23.10.2012 cannot be considere....

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.... claim filed by the appellant. 7.  Section 11B of Central Excise Act, 1944 deals with claim for refund of central excise duty.  In sub-section (2) of Section 11B, it has been provided that if the refund sanctioning authority is satisfied that the refund is allowable, then the amount of refund shall be sanctioned to the applicant.  Since there is no specific restriction imposed in....