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2018 (1) TMI 414 - AT - Central ExciseRefund of pre-deposit with interest - Section 35F of CEA - Section 35FF of CEA - grievance of the appellants is that their refund was adjusted without giving any opportunity of hearing - computation of interest - Held that: - the adjudicating authority have erred in not calculating the interest payable to the appellants - assessee under the provisions of Section 35FF - adjustment of demand in exercise of powers under Section 11 of the Act from the refund payable to the appellant is bad to the extent the adjustment have been made without issue of any show cause notice for the intended adjustment. Adjudicating authority is directed to calculate interest - appeal allowed by way of remand.
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