2018 (3) TMI 1223

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....or the respondent Order-in-appeal no. CD/235/RGD/2015 dated 28th January 2015 of Commissioner of Central Excise (Appeals), Mumbai - II has upheld appropriation of two sanctioned refunds towards duty liability arising from two confirmed demands while allowing refund of amount appropriated towards three other confirmed demands. The original authority sanctioned an amount of Rs.  38,18,695/- ....

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....bunal in Supreme Petrochem Ltd v. Commissioner of Central Excise, Raigad [2016-TIOL-1474-CESTAT-MUM] and the other demand of Rs. 7,480/- having been decided against them in Supreme Petrochem Ltd v. Commissioner of Central Excise, Raigad [2016-TIOL-1494-CESTAT-MUM] and made good by the appellant undisputedly, no amount remained for recovery by appropriation. 4. Heard Learned Authorised Represent....