9911796707
TMI Blog2016 (3) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute as per the SCN cannot be adjusted against the refund claim - Held that: - the ld. Commissioner (Appeals) had fallen in an error by adjusting the amount in dispute as per SCN. As demand against the appellant is in dispute therefore, unless and until the dispute is settled, it cannot be deemed as confirmed demand therefore, the ld. Commissioner (Appeals) has not interpreted the law in true ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notices issued to the appellant have not confirmed demand against the appellant therefore, the amount in dispute as per the show cause notices cannot be adjusted against the refund claim. The said order was challenged by the revenue before the ld. Commissioner (Appeals), who adjusted the amount in dispute as per the show cause notices against the refund claim sanctioned by the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shelters of the interim order of the Hon'ble High Court of Jammu Kashmir dated 8-5-2013, the said order has no relevance to the facts of this case. As in that case there was the refund claim was pending with the adjudicating authority but in this case refund claim has been already sanctioned to the appellant therefore, the said interim order the Hon'ble High Court of Jammu Kashmir have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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