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2017 (7) TMI 323 - CESTAT NEW DELHIRecovery of interest amount in respect of rebate claim, without issuance of SCN - Held that: - Out of the sanctioned rebate amount, an amount of ₹ 26,76,321/- was adjusted by the Asstt. Commissioner towards interest liability, relatable to earlier erroneous refund. Such action on the part of the Department, does not appears to be is in conformity with the statutory provisions, inasmuch as, for recovery of the interest amount, no SCN was issued by the Department, as provided under section 11A of the CEA, 1944 - once it has been held that the appellant is entitled for rebate claim, in absence of any specific provision for recovery of interest amount there-from, suo motu recovery of such amount by the Department is contrary to the statutory provisions - appeal allowed - decided in favor of appellant.
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