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TMI Blog2016 (6) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... f law as held in the cases cited above that the appropriation of refund amount towards duty demand pending in other cases which has not attained finality is not legal and proper. Therefore keeping in view the above stated position, we are of the considered view that the appropriation of refund claim against disputed pending custom appeals is not sustainable in law as the demands in those cases have not reached finality. Therefore we set aside the impugned order and allow the appeals with consequential relief if any. - E/842-848/2012-DB - Final Order No. 20348-20354/ 2016 - Dated:- 20-5-2016 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER For the Petitioner : Mr. G. Shivadas, Adv For the Respondent : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed a common order-in-appeal dated 15.2.2012 upholding the orders-in-original. Hence these present appeals. 3. Learned counsel for the appellants submitted that the appropriation of rebate granted against duty is not permitted when the demand has not attained finality. He further submitted that provisions of Section 11 are attracted only when the confirmation of demand has attained finality and so long as the demands have not attained finality the same cannot be called as arrears which can be adjusted against the refund sanctioned. Learned counsel further submitted that the impugned order has upheld the appropriation of rebate towards custom dues payable to the department vide various orders-in-appeal passed by the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 142(1)(a b) of the Customs Act has been done without any authority of law. He also submitted that as per Section 142(1)(a) of the Customs Act recovery of custom duty arrears by the proper officer or any other officer of the customs requisitioned by the proper officer of customs by deducting the amount payable by the assessee from any money owing to such person which may be under the control of the proper officer or such officer of customs. He further submitted that in the present cases, custom duty arrears are recovered by Central Excise officer which is contrary to the provisions contained in Section 142 of the Customs Act as Section 142 does not provide for recovery of arrears by a central excise officer and therefore invoking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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