DEMAND OF DUTY AND ERRONEOUS REFUNDS

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... notice would be issued detailing the basis of such demand and providing an opportunity to show cause as to why the proposed action in the notice should not be initiated against the noticee. The noticee would also be given an opportunity to putforth the arguments in person before the adjudicating authority at the time of personal hearing. The arguments in defence of the noticee in writing and or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ty after finalization of the assessment. As regards the demand relating to erroneous refund, the date of payment of refund shall be the relevant date. In other circumstances, the date of payment of duty is the relevant date. If the non-levy or short levy or non payment or short payment or erroneous refund is by reason of fraud, collusion or any wilful mis-statement or suppression of facts or con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X