2003 (7) TMI 367

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..... t. [Order]. - The Assistant Commissioner of Central Excise sanctioned on 23-12-1996 a claim for refund of Rs. 58,436/- filed by the appellant of the amount deposited by it as duty in pursuance of the stay order of the Tribunal in an appeal which was decided in its favour. However, he ordered adjustment of this amount towards duties outstanding from the appellant of Rs. 27.59 lakhs. This order w .....

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..... and, there was also no stay order of any authority or no order by appropriate authority staying the operation of that order. The fact that subsequently the amount has been held not to be payable cannot have the effect retrospectively so that it can be said that the order of the Assistant Commissioner was illegal when it was passed. It is another matter that the appellant may now be entitled in acc .....

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