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
View Source