HC: Recovery/adjustment of ‘sanctioned refund claims’ where appeal filed and pre-deposit made, ‘improper’

Madras HC allows writ petition challenging order of rejection of refund claim noting that refund originally sanctioned were reversed as regards IGST and CGST and ordered to be recovered; Petitioner argued that commodity ‘tea’ did not attract Central Excise Duty and drawback sanctioned represented the Customs Duty alone and hence, sanction of refund of ITC was in order; Finds action of Revenue to initiate recovery proceedings by adjustment from amount of refund sanctioned ...