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Adjustment of refund amount with the pending demand - 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 - appellant is eligible for refund of full amount - Tri

Central Excise - Adjustment of refund amount with the pending demand - before appropriation of refund towards any arrears due, show cause notice/personal hearing is required - appellants were not even .....

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