SEZ unit - Recovery of interest - adjustment with Refund claim - ...
SEZ Units: Interest Recovery Requires Show Cause Notice and Determination u/s 73(1) of Finance Act, 1994.
May 25, 2017
Case Laws Service Tax AT
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
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