SEZ Units: Interest Recovery Requires Show Cause Notice and Determination u/s 73(1) of Finance Act, 1994.

SEZ unit - Recovery of interest - adjustment with Refund claim - The Department cannot proceed to recover the interest u/s 87 without issuing a SCN and determination of the amount due and payable by the appellant as provided under sub-Section (1) of Section 73 of the FA, 1994 - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X