2007 (6) TMI 201

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....nt. [Order per : Shri T. Anjaneyulu, Member (Judicial)] - 1. Heard both sides. 2. The appellant herein aggrieved by the impugned order passed by the Commissioner of Customs (Appeals) Mumbai, filed the present appeal.  The issue in the present appeal relates to appropriation of sanctioned refund amount against the demand confirmed in some other order on the appellant. 3. The Dy. Commissione....

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.... ld. Counsel for the appellant is that the appropriation of refunded amount within two months against some other demand is illegal and improper. There was still appeal time to the appellant against the Order-in-Original dated 27.2.2006. Further more the Dy. Commissioner on receipt of simple letter from the Jt. Commissioner cannot appropriate the amount sanctioned by him as the same is beyond the p....

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....y applied the principles laid down in the case of M/s. Voltas Ltd. vs. CCE, Hyderabad to the effect that as long as appeal is pending or stay has been granted against the confirmed demand, the appropriation of the sanctioned amount is bad and not enforceable.  Though the ld. Commissioner of Customs (Appeals) convinced on this point, still directed the Dy. Commissioner to re-consider the issue....