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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 ..... pondent ORDER In the instant case, the appellant before this court is feeling aggrieved by an order of adjustment of demand made by the department against the rebate claim which was sanctioned to them. The department suo moto adjusted the rebate amount against the amount demanded from them, even when the party made an appeal against the order of demand to Commissioner (Appeals) and then they we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he competent authority, to my opinion, Department was not entitled to recover the same. The question of suo moto adjusting the sanctioned refund qua the said demand therefore does not arise." 2.1. It was his pleading, therefore, that in the stated case amount of refund was not allowed to be adjusted till the time, the demand had attained finality. And was sub-judiced before the competent authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E, Chandigarh to seek support on the proposition that department can adjust refund against confirmed demand. 4. The point of emphasis of relying upon above cases is that mere filing of appeal does not operate as the stay against demands. Accordingly, the refund existing could be appropriated. The learned advocate rebuts stating that in these judgments it was never considered that the remand of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the setting aside of the order by the Revisionary Authority, there is no demand which is existing.
In view of the facts and circumstances of the case, the order adjusting rebate against demand is now liable to set aside. The judgment quoted by learned AR are distinguishable on the facts.
7. Accordingly, Appeals are allowed.
(Dictated and pronounced in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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