2015 (6) TMI 1135

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....or the Appellant. Shri Pramod Kumar, DR, for the Respondent. ORDER Brief facts of the case are that the appellant is engaged in the manufacture of Optical Fibre Cable, falling under Chapter Heading No. 9001 of the First Schedule to the Central Excise Tariff Act, 1985. During the period November and December, 2012, the appellant had filed the rebate claim applications under Rule 18 of the ....

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....ment, from any money owing to the person, from whom such sums may be recoverable. It has further been held that once the amount of confirmed demand has been adjusted against the amount of refund sanctioned to the appellant, such refund of amount is deemed to have been given to the appellant, to the extent the same was adjusted towards demand. Feeling aggrieved with the said order, the appellant ha....

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.... provision for recovery of sums due to Government. There are some assessee's who do not pay promptly the Government dues. In order to deal with such recalcitrant assessee's, the above provision is made and it enables the proper officer to deduct the amount payable from any money owing to the assessee. In this case, the refund is actually due to the appellant. But the appellants by virtue of certai....