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TMI Blog2025 (3) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... of rebate amount is done - HELD THAT:- The rival submissions have been considered by this court. It finds weight in whatever learned advocate has stated that as on date with the setting aside of the order by the Revisionary Authority, there is no demand which is existing.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 019 (3) TMI 137 - CESTAT New Delhi in which in para 6 following observation has been made: "The bare perusal makes it clear that only such sum is liable to be recovered in such manner as mentioned above, which is payable by the assessee to the Government. In the present case, since the amount qua which the refund has been adjusted is not finally held as being payable, the demand confirmed been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned AR points out that the matter is sub-judiced and remanded as per the direction of Revisionary Authority. He refers to the following case laws 2010 (259) ELT 101 (Tri.-Delhi) - CCE, Indore VS. GOM Industries Ltd, 1994 (73) ELT 519 (SC) - Collector of Customs, Bombay Vs. Krishna Sales Pvt Ltd, 2006 (200) ELT 417 (Tri.-Bang.) CCE, Tirupathi Vs. Annapurna Industries Ltd, 2004 (175) ELT 887 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-II and remands the case to the original adjudicating authority as ordered supra." 5. The point emphasized being where there is an order passed which has been set aside with direction of open remand to the adjudicating authority, it cannot be said that as on date there exists any demand. 6. The rival submissions have been considered by this court. It finds weight in whatever learned advocate h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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