TaxTMI 
TaxTMI 
2025 (3) TMI 257
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....ondent ORDER In the instant case, the appellant before this court is feeling aggrieved by an order of adjustment of demand made by the department against the rebate claim which was sanctioned to them. The department suo moto adjusted the rebate amount against the amount demanded from them, even when the party made an appeal against the order of demand to Commissioner (Appeals) and then they wer....
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....e competent authority, to my opinion, Department was not entitled to recover the same. The question of suo moto adjusting the sanctioned refund qua the said demand therefore does not arise." 2.1. It was his pleading, therefore, that in the stated case amount of refund was not allowed to be adjusted till the time, the demand had attained finality. And was sub-judiced before the competent authorit....
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...., Chandigarh to seek support on the proposition that department can adjust refund against confirmed demand. 4. The point of emphasis of relying upon above cases is that mere filing of appeal does not operate as the stay against demands. Accordingly, the refund existing could be appropriated. The learned advocate rebuts stating that in these judgments it was never considered that the remand of the....