2019 (11) TMI 427

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....ed a refund claim of Rs. 8,71,70,994/- on 01.05.2018 pursuant to the order of CESTAT No.A/50146-50147/2018 Ex(DB), dt.11.01.2018. The Adjudicating Authority, though sanctioned the refund claim, but adjusted the said refund claim amount against confirmed outstanding confirmed dues amounting to Rs. 223.35 Crores. On appeal by the Respondent, the learned Commissioner (Appeals) allowed the appeal. Hence, Revenue is in appeal. 3. The learned A.R. for the Revenue, reiterating the grounds of appeal, has submitted that the learned Commissioner (Appeals) has erred in observing that the amount deposited under Section 35F of Central Excise Act, 1944 refunded in terms of Section 35FF of Central Excise Act, 1944 in view of Board Circular No.802/2004,....

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....ven an opportunity of hearing by the Adjudicating authority before adjusting the amount of refund against the outstanding dues. He has no objection in remanding the matter to the Adjudicating authority. 5. We have carefully considered the submissions advanced by both sides and perused the records. The short question involved in the present appeal of the Revenue for determination is whether the amount of refund of Rs. 8,71,70,994/- sanctioned to the Respondent should be adjusted against the outstanding dues. In this regard, the law is very clear as mentioned in Section 11 of Central Excise Act, 1944, which reads as under:- "SECTION 11. Recovery of sums due to Government. (1) In respect of duty and any other sums of any k....

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....ansfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all excisable goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the [Principal Commissioner of Central Excise or Commissioner of Central Excise], for the purposes of recovering such duty or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or ch....