Refund Offset Against Central Excise Duty Arrears Contested; Lease Deed Provisions Deemed Irrelevant in Decision.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adjustment of sanctioned refund amount against arrears of Central Excise duty of lessor company - the lease deed provisions have no relevance or application to justify the adjustment of sanctioned refund amounts payable to the appellant, against the arrears standing against M/s Kalani Industries - AT....