2018 (8) TMI 1657 - AT - Central Excise

Adjustment of rebated against pending duty liability - Held that - It is clear that the amounts sanctioned as rebate should not have been adjusted against demands that had been stayed by order of the Tribunal dated 12th November 2012 - appeal of Revenue dismissed.

Summary

The Appellate Tribunal CESTAT Mumbai dismissed the Revenue's appeal challenging the setting aside of the original authority's order regarding the recovery of rebate against pending duty liability. The first appellate authority ruled that the rebate should not have been adjusted against demands stayed by the Tribunal's order.