2007 (1) TMI 174

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....der]. - Heard both the sides. The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) upheld the adjustment of confirmed demand against the sanctioned refund. 2. The contention of the appellant is that the refund was sanctioned by the adjudicating authority. However, while sanctioning the refund, the amount of Rs. 97,711/- was adjusted against the refund. The....

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....inst the refund is upheld by the Tribunal and the reference filed by the appellants before the High Court is pending. The appellant has not produced any order by the High Court staying the operation of the decision of the Tribunal whereby such demand is upheld. The provision of Section 11 of the Act empowers the officer in this regard to deduct any amount payable to the assessee from any money owi....