2018 (8) TMI 462

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..... grievance is that the adjudicating authority in one hand sanctioned rebate claim, but the same was appropriated against the confirmed demand. The demand matter has been appealed against before the Commissioner (Appeals) and the same is pending. 2. Shri Dhaval Shah, Ld. Counsel appearing on the behalf of the appellants submits that in the demand case they paid 7.5% from the Cenvat account. After .....

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..... e. 3. Shri. Amit Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that at the time of sanction of refund, there was the clear dues of the demand confirmed against the appellant, therefore, in terms of Section 11 of Central Excise Act, 1944 the adjudicating authority had all the powers to appropriate the amount, there .....

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