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2016 (7) TMI 429 - AT - Central ExciseAdjustment of refund amount with the pending demand - when the appellant went on appeal against the appropriation order, the very same Commissioner (Appeals), with whom the demand order was appealed, has held that the appropriation is correct. - Held that:- 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 - impugned order is not justifiable and set aside - The appellant is eligible for refund of full amount as originally decided by the jurisdictional Asstt. Commissioner with applicable interest , if any. - Decided in favor of assessee.
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