Department Can't Adjust Refunds Against Dues Without Assessee's Consent u/s 11, Central Excise Act, 1944.

Adjustment of sanctioned refund towards other alleged dues - Whether the department can suo moto adjust from the sanction refund / rebate? - Section 11 of the Central Excise Act, 1944 does not contemplate adjustment of monies due to the assessee towards the amount due to the revenue. .....

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