The High Court examined a case involving the recovery of an erroneous refund due to an inverted duty...

The High Court examined a case involving the recovery of an erroneous refund due to an inverted duty structure. The Court found that the show cause notice lacked specific details beyond mentioning the excess refund amount. This lack of particulars violated natural justice principles as it hindered the petitioner's ability to respond adequately. Consequently, the Court quashed the order and remanded the matter for reconsideration. The respondents were instructed to issue a new show cause notice with comprehensive details to facilitate a proper response. The petition was disposed of through remand for further proceedings. .....

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