2016 (12) TMI 722

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....Advocate- for the respondent Per Ashok Jindal: The Revenue is in appeal against the impugned order allowing the refund claim to the respondent. 2. The brief facts of the case are that on finalisation of provisional assessment certain excess were found which was claimed by the respondent has received and the adjudicating authority sanctioned the refund claim to adjust the said amount again....

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....4. On the other hand, the Ld. Counsel for the appellant supports the impugned order. 5. Heard the parties and considered the submissions. 6. On perusal of the records, I find that although the adjudicating authority sanctioned the refund claim but the same was adjusted the amount outstanding demand against the respondent. The outstanding demand was challenged before this Tribunal and this Tr....