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2016 (2) TMI 951

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....V. Bhatnagar, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the refund claim was adjusted pending demand against the appellant. 2. The appellant is a public sector undertaking and engaged in the activity of electricity transmission to the State of Haryana. As transmission of electricity is duty free (exempted goods) but galvanising of ang....

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....l vide Stay Order No. 402/2012-EX(BR), dated 27-2-2012. Therefore, there is no confirmed demand is pending against the appellant. In that circumstances, the refund claim be sanctioned to the appellant and cannot be adjusted, as there is no such confirmed demand at present against the appellant. He also submits that the stay order of this Tribunal was also brought in the knowledge of the authority ....