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TMI Blog2016 (9) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... has not attained finality. Further it is a settled position of law as held in the various cases that the appropriation of refund amount towards duty demand pending in other cases which has not attained finality is not legal and proper. Therefore, 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. - Decided in favour of appellant - E/842-848/2012-DB - Final Order No. 20348-20354/ 2016 - Dated:- 18-5-2016 - Shri S. S. Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Mr. G. Shivadas, Adv For the Appellant Mr. Mohammd Yusuf, A.R. For the Respondent ORDER Per S. S. Garg The present appeals are directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Customs (Appeals). He submitted that the appellants have filed appeals against the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Section 142 of the Customs Act for appropriation of rebate is not legally sustainable. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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