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2019 (7) TMI 629 - AT - Central ExciseRefund of pre-deposit - sanctioned refund was adjusted by refund sanctioning authority towards alleged outstanding interest liability/arrears - principles of natural justice - HELD THAT:- Admittedly, the appellant has not reversed the interest on the credit. Adjudicating authority vide Order, dated 19.06.2018 has adjusted the sanctioned refund towards the arrears of interest. It is seen that the appellant was not given any personal hearing with regard to adjustment sought to be made by the adjudicating authority. The proceedings were with regard to request for refund of pre deposit only. The learned consultant has adverted attention to the amendments brought forth in Rule 14 of CCR, during the relevant period involved in these two proceedings [refund as well as wrongly availed credit]. The appellant ought to be given a chance to explain as to the liability to pay interest during the period. For verifying the liability/quantification of interest that has to be paid by the appellant, the matter requires to be remanded. Appeal allowed by way of remand.
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