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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Adjustment of refund amount with the pending demand - before ...


Refund Adjustment Requires Notice or Hearing in Central Excise Cases; Appellant Entitled to Full Refund Due to Lack of Intimation.

July 10, 2016

Case Laws     Central Excise     AT

Adjustment of refund amount with the pending demand - before appropriation of refund towards any arrears due, show cause notice/personal hearing is required - appellants were not even issued a simple intimation regarding proposed appropriation - appellant is eligible for refund of full amount - AT

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