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2017 (10) TMI 75 - AT - Central ExciseAjustment of refund claim against the interest amount outstanding - no SCN issued - Held that: - the impugned order adjusting the sanctioned refund claim is required to be set aside and the matter is required to be remanded for verification of facts as well as the fact as to whether any interest proceedings stands initiated by the adjudicating authority pending against the assessee - appeal allowed by way of remand.
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